Oil and gas companies in the russian federation

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.