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Oil and gas companies in the russian federation

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dc.contributor.author Vetoshkina E.Y.
dc.contributor.author Ivanovskaya A.V.
dc.contributor.author Maksimova D.
dc.contributor.author Semenikhina N.B.
dc.date.accessioned 2021-02-26T20:38:58Z
dc.date.available 2021-02-26T20:38:58Z
dc.date.issued 2020
dc.identifier.issn 1316-5216
dc.identifier.uri https://dspace.kpfu.ru/xmlui/handle/net/163069
dc.description.abstract © 2020, Universidad del Zulia. All rights reserved. The purpose of our research is to develop a model for testing for the impairment of oil and gas company assets. The subject of the research is the set of theoretical and practical aspects of accounting for the recoverability of assets. The object is one of the largest Russian oil companies, Rosneft engaged in the production and processing of oil, as well as the sale of petroleum products. Based on the results of this work, we propose a model for assessing the recoverability of assets based on the calculation of the value from the use of those assets.
dc.relation.ispartofseries Utopia y Praxis Latinoamericana
dc.subject Financial reporting
dc.subject Impairment
dc.subject Key audit matters
dc.subject Oil and gas companies
dc.subject Recoverability of the non-current assets
dc.title Oil and gas companies in the russian federation
dc.type Article
dc.relation.ispartofseries-issue Extra12
dc.relation.ispartofseries-volume 25
dc.collection Публикации сотрудников КФУ
dc.relation.startpage 309
dc.source.id SCOPUS13165216-2020-25-12-SID85096479363


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  • Публикации сотрудников КФУ Scopus [24551]
    Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.

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