?
Application of valuation techniques for financial reporting purposes (на англ. языке). Применение методологии оценки стоимости при подготовке финансовой отчетности.
M. :
-, 2013.
The book includes current issues in valuation of certain assets and liabilities for financial reporting purposes: investment property, intangible assets, biological assets, leased assets, employee benefit obligations and other.
Research target:
Economics and Management
Language:
English
Makarov I. A., Россия в глобальной политике 2026 Т. 24 № 4 (140) С. 164–182
Три с половиной года остаётся до 2030-го – окончания срока реализации Целей устойчивого развития (ЦУР) – главной международной инициативы, устанавливающей долгосрочные ориентиры для будущего человечества. Уже очевидно, что она провалилась: преодоление бедности, решение экологических проблем и построение инклюзивного и справедливого общества остались красивой мечтой. Кто-то может воспринимать ЦУР как памятник человеческой наивности. Но надо понимать, что эта ...
Added: September 14, 2026
Fedorova E., Ledyaeva S., Stepanov V., International Review of Economics and Finance 2026
This study investigates the influence of low-quality information, specifically fake news, on short
term stock returns, contributing to the discourse on signal theory and behavioral economics.
Employing a machine learning approach, the authors developed a robust fake news dataset from
publicly available sources. Sentiment analysis was conducted using a FinBERT model fine-tuned
for stock market contexts, alongside extensive dataset ...
Added: September 12, 2026
Карпова Д. А., Sizova I., Gordin V. E., Креативные индустрии 2026 Т. 2 № 2 С. 10–31
This article examines the musealisation of industrial heritage and its role in regional and corporate branding. The relevance of this study stems from deindustrialisation processes, the growth of industrial tourism, and the need to preserve historical memory, which is particularly important in the context of Russian realities—the lack of a legal definition of the concept ...
Added: September 9, 2026
Veselova L. S., Морозова В. С., Дарчиева А. А., Управленец 2026 Vol. 17 No. 4 P. 66–78
На фоне развивающихся торгово-экономических отношений между Россией и Китаем российские десерт- ные бренды получают новые возможности для выхода на китайский рынок. Однако их присутствие ограничено преи- мущественно приграничными регионами, а продвижение сдерживается недостаточной адаптацией к социокультурным особенностям китайских потребителей. Статья посвящена разработке практических рекомендаций по формированию стратегии адаптации российских десертных брендов к специфике китайского рынка. ...
Added: September 9, 2026
Kilinc-Ata N., Warong M. M., SN Business & Economics 2026 Vol. 6 Article 326(2026)
Green transitions are widely expected to attract cleaner capital and accelerate decarbonization; however, emerging-economy evidence increasingly challenges this assumption. This study examines the dynamic relationship between energy transition indicators and capital inflows in BRICS+ economies over the period 1996–2022, explicitly testing the “Green Haven” hypothesis under conditions of global uncertainty. Unlike much of the existing ...
Added: September 9, 2026
Warong M. M., International Journal of Diplomacy and Economy 2026
This study conducted in Indonesia between 2000 and 2023, demonstrates a complex, non-linear interplay between the economic environment and the emergence of clean energy start-ups. Using Autoregressive Distributed Lag and Markov Switching models, the research shows that start-up formation coincides with periods of lower GDP growth, suggesting that innovation is often spurred by necessity. Two ...
Added: September 9, 2026
Кореневский В. В., Экономика и математические методы 2026 Т. 25 № 3 С. 853–878
The US presidential election is a lengthy and complex process, during which candidates present their views and programs for reforming the country's politics and economy, while mass media broadcast these positions to a wide audience. In the most recent election, the topic of cryptocurrencies was used in the campaign for the electorate for the first ...
Added: September 8, 2026
Veselova A., Dikova D., Aray Y., Asia Pacific Journal of Management 2026
We examine board of directors’ gender diversity and corporate social responsibility (CSR) disclosure of Russian firms, and test for their effects on the market valuation of these firms. The Russian context is unique because gender disparity of boards and top management remains high in Russia due to historical legacy, absence of specific diversity-promoting regulations and ...
Added: September 8, 2026
Mozias P., Социальные и гуманитарные науки. Отечественная и зарубежная литература. Серия 9: Востоковедение и африканистика 2026 № 2 С. 173–208
Abstract. Over the years of market reforms, China has moved from an autarkic economy to the position of the world’s largest trading power, becoming a global leader both in export volume and in total foreign trade turnover. For a long time, China’s export success was commonly explained by her use of comparative advantages in labor-intensive ...
Added: September 7, 2026
Kolesnik N. A., Общество и экономика 2026 № 1-2 С. 114–134
Стремительно растущее население планеты и рост объемов индивидуального потребления при низкой включенности населения в экологические практики признается ключевым
препятствием на пути к экономике замкнутого цикла. В статье анализируется использование
огромного рекламно-коммуникационного потенциала крупных торговых сетей для вовлечения
населения в экономику замкнутого цикла через повышение экологической сознательности и популяризацию ответственного потребления. Эмпирической основой исследования стала база данных коммуникации шести ...
Added: September 6, 2026
Черткова А. В., Теория и практика общественного развития 2022 № 5 С. 46–50
The author discusses the vector of reforming accounting and reporting in the state-financed organisations,
including the higher education sector in Russia. The state policy in the field of standardization of the
public sector is mainly considered. Changes in the accounting and reporting of Russian higher education institutions
related to the introduction of federal public finance accounting standards (FSBUGF) ...
Added: January 31, 2024
Makushina E., Финансовый журнал 2022 Т. 14 № 2 С. 113–129
Russia’s private equity and venture capital industry is in the early stages of development. In 2011 the federal law on investment partnership (335-FZ) was enacted. It brought international best practices of collective investments into Russian legal system by making it possible to create venture capital funds through investment partnership. This particular type of funds is ...
Added: October 29, 2022
Makushina E., Финансы и бизнес 2021 Т. 17 № 4 С. 32–46
Russia’s private equity and venture capital industry is in the early stages of development. In 2011 the federal law on investment partnership (335-FZ) was enacted. It brought international best practices of collective investments into Russian legal system by making it possible to create venture capital funds through investment partnership. This particular type of funds is ...
Added: October 29, 2022
Tikhomirov D., Цехомский Н. В., Известия Санкт-Петербургского государственного экономического университета 2021 № 6 С. 23–27
This article is a continuation of the material presented in No. 5 2020 of the journal «Izvestia of the St. Petersburg State University of Economics» and contains the results of our study of the recognition and goodwill impairment by several the largest Russian companies. We have identified that up to 75 companies from the 500 largest companies in ...
Added: August 18, 2022
Tikhomirov D., Цехомский Н. В., Известия Санкт-Петербургского государственного экономического университета 2021 № 5 С. 44–53
The Russian M&A market was generally stable in 2010-2020 with a downward trend in the total volume, but an increase in the number of transactions. M&A transactions usually imply payments for potential synergies and new strategies, which often lead to a specific intangible asset recognized on the balance sheet, i.e. goodwill. The article discusses possible approaches to the ...
Added: August 18, 2022
Malofeeva T., Makushina E., Shestakov V., Laplage em Revista 2021 Vol. 7 No. 3A P. 616–633
In today's world, the disclosure of information by a firm affects its position in the financial markets. Enterprises contact investors utilizing reporting about certain events. For this purpose, both official financial reports and less regulated communication channels, such as the company's website on the Internet, personal meetings, or social networks, can be used. The relevance ...
Added: September 13, 2021
Cherkasova V. A., Markina V. M., Montenegrin Journal of Economics 2021 Vol. 17 No. 2 P. 207–225
The problem of efficient companies’ earnings quality is of great interest to researchers nowadays. There is a significant influence of both chief executive officer (further – CEO) and earnings quality on the company's financial activities, so in this paper we determine the impact of CEO characteristics (both CEO power and personality) on the earnings quality. ...
Added: March 5, 2021
Volkova O. N., Журнал Новой экономической ассоциации 2018 № 3 (39) С. 85–109
We discuss the content of the concept of fair value, practices and consequences of its application in accounting and finance, its interplay with other social and economic concepts. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at ...
Added: September 24, 2018
Leevik Y., Russian Management Journal 2017 Vol. 15 No. 4 P. 553–562
The problem of earnings management is on of most topical issues in accounting practice worldwide. There are many reasons for this phenomenon. In this paper we will follow papers [Fischer, Rosenzweig, 1995; Geiger et al., 2006] to present the results of analysis of a survey of Russian respondents concerning their attitudes on the ethical acceptability ...
Added: January 25, 2018
Vishnevskiy P., International Journal for Financial Services 2017 No. 4 P. 115–117
В статье описываются основные правила отчетности об операциях с зарубежными считами. Очерчивается круг лиц, которые должны отчитываться перед российской налоговой, а также перечень операций, в отношении которых действует обязательство отчитаться. Также дается описание ответственности, которая может налагаться в связи с нарушением обязательств по отчету. ...
Added: October 24, 2017
Lavrenchuk E. N., Пермь: ОТ и ДО, 2016.
The manual is given a general description of the methods and the Principles of accounting, as well as the main topics of financial accounting with examples. In the fourth part of the work presented prac-cal objectives for the course, as well as complex tasks and a test. The manual is intended for students majoring in ...
Added: January 28, 2017
Ichkitidze Y., , in: Proceedings of the XIX International Conference on Soft Computing and Measurements SCM`2016.: St. Petersburg: IEEE, 2016. P. 477–480.
The paper represents a model demonstrating the duality of equilibrium between the fair value and the market stock price for a fast-growing company. The existing stock price evaluation methods ignore this peculiarity, which gives rise to an unexpected error. The results of the model contribute to reconsideration of the problem of stock price dynamics. ...
Added: December 13, 2016
Knutov A., Plaksin S., Вопросы государственного и муниципального управления 2016 № 3 С. 49–68
The article is devoted to reporting as a tool of state regulation and enforcement. The article examines the reporting of Russian business organizations, supplied to the state bodies. The article includes the following topics: notion of reporting, types and features of reporting, the problems of reporting, the procedure for establishing of new types of reporting ...
Added: October 6, 2016
Karminsky A. M., Kostrov A., International Journal of Computational Economics and Econometrics 2017 Vol. 7 No. 1/2 P. 170–209
Since 2013, we have observed an increasing number of failed Russian banks with negative capital and falsified financial reporting. We use previously unavailable data for the period 2010 – 1H2015 to develop a logit model predicting the probability of bank failure with negative capital. In order to do so, we suggest solutions for the class ...
Added: October 4, 2016