National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Accounting for financial investments under Russian accounting standards
Filippova, Elena ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis focuses on the accounting principles for financial investments under Russian accounting standards. The theoretical part defines financial investments for the accounting purposes, on the process of their recognition, the initial and subsequent measurement, the decommissioning of these assets. The practical part consists of a short financial analysis of the "Gazprom" corporation and the detailed study of its accounting policy. In conclusion, it occurs that the company "Gazprom" keeps accounting in accordance with the legislation of the Russian Federation, and also has its internal directives for the accounting of financial investments.
Accounting depreciation of fixed and intagible assets by Russian Accounting Standards
Fedorenko, Daria ; Purina, Marina (advisor) ; Hora, Michal (referee)
The aim of my work is to introduce the system of accounting for long-term tangible and intangible assets under Russian accounting standards. The practical part of the bachelor thesis is focused on the analysis of the given hypothesis: "I assume that the percentage of long-term assets in the energy company is significantly higher than the percentage in the retail company." Chapter 3 analyses this hypothesis, the analysis is based on the financial statements of J.S.C. Gazprom and J.S.C. Magnit for the last three years (2013-2015) . The methods used for the bachelor thesis are analysis, comparison, calculations. The final result shows that the ratio of long-term assets is significantly higher in the energy business than in the retail business.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.