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Profits and expenses in Russian accounting and IFRS

Sechenova T.V. Russian University of Friendship of Nations

Journal: International Accounting, #5, 2009

This publication is a comparative analysis of profit and expenses accounting according to IFRS and RAS. The article considers specific conditions on recognition of profit in accordance with IFRS and also represents an analysis of expenses of organization. Special attention in the article is paid to obligatory condition of documentation of expenses according to RAS.

Analytics of investment evaluation taking into account cash flow discreteness

Sechenova M.V. graduate student, Moscow state university of economics, statistics and information science ( )

Journal: Economic Analysis: Theory and Practice, #28, 2009

The article deals with the development of formalized methods of investment projects evaluation to determine different factors effects on the project efficiency and to implement its monitoring. The introduction of analytic functions for cash flows made it possible to include cash flow discreteness in continuous modeling and use modified efficiency characteristics of investments for the description of investment process dynamics. Analysis of time dependences of modified efficiency characteristics was carried out for projects with ordinary cash flow.

Modeling an investment process from taxation perspective under inflation

Sechenova M.V. St. John the Theologian's Moscow Orthodox Institute, Moscow, Russian Federation ( )

Journal: Economic Analysis: Theory and Practice, #8, 2018

Importance The article discusses a model to evaluate the performance of investment projects taking into account taxation in the context of inflation.
Objectives The aim is to develop formal tools for investment project efficiency evaluation to unveil the impact of various taxation schemes on project performance under main types of inflation.
Methods The study draws on methods of systems analysis, economic-mathematical modeling, financial mathematics, statistical economics, and mathematical analysis.
Results The paper provides a detailed analysis of the impact of inflation on tax payments under various tax regimes when evaluating the investment project performance. I developed a method to calculate indicators of project performance under the main types of inflation, using an analytical model that considers tax expense under various tax treatment.
Conclusions The analytical model enables to elaborate the generalizing record of formal tools for investment process efficiency evaluation as applied to the specifics of tax payments in the investing activity of some enterprises. Calculations of investment project efficiency in the conditions of inflation in nominal and real cash flows are not equivalent because of the existence of non-indexed taxes and amortization charges. When calculating in real prices, it is necessary to consider this adjustment.

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