KFU. Card publication. Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

OIL AND GAS COMPANIES IN THE RUSSIAN FEDERATION [EMPRESAS DE PETR?LEO Y GAS DE LA FEDERACI?N DE RUSIA]

Form of presentation

Articles in international journals and collections

Year of publication

2020

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Authors, employees of KFU

Vetoshkina Elena Yurevna, author

Ivanovskaya Anna Valerievna, author

Semenikhina Natalya Borisovna, author

Authors, students KFU

Maksimova Darya Olegovna, author

Bibliographic description in the original language

Vetoshkina E.Y, Ivanovskaya A.V, Maksimova D, Semenikhina N. B. Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]//Utopia y Praxis Latinoamericana. - 2020. - Vol.25, Is.Extra12. - P.309-317.

Annotation

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 assets, taking into account the company's proven reserves and projected production volumes.

Keywords

impairment, recoverability of the non-current assets, financial reporting, oil and gas companies, key audit matters, Russia

The name of the journal

Utopia y Praxis Latinoamericana

URL

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85096479363&doi=10.5281%2fzenodo.4280157&partnerID=40&md5=bd503512893307a9c443d97d99509296

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=244626&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Vetoshkina Elena Yurevna	ru_RU
dc.contributor.author	Ivanovskaya Anna Valerievna	ru_RU
dc.contributor.author	Semenikhina Natalya Borisovna	ru_RU
dc.contributor.author	Maksimova Darya Olegovna	ru_RU
dc.date.accessioned	2020-01-01T00:00:00Z	ru_RU
dc.date.available	2020-01-01T00:00:00Z	ru_RU
dc.date.issued	2020	ru_RU
dc.identifier.citation	Vetoshkina E.Y, Ivanovskaya A.V, Maksimova D, Semenikhina N. B. Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]//Utopia y Praxis Latinoamericana. - 2020. - Vol.25, Is.Extra12. - P.309-317.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=244626&p_lang=2	ru_RU
dc.description.abstract	Utopia y Praxis Latinoamericana	ru_RU
dc.description.abstract	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 assets, taking into account the company's proven reserves and projected production volumes.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	impairment	ru_RU
dc.subject	recoverability of the non-current assets	ru_RU
dc.subject	financial reporting	ru_RU
dc.subject	oil and gas companies	ru_RU
dc.subject	key audit matters	ru_RU
dc.subject	Russia	ru_RU
dc.title	Oil and gas companies in the russian federation [Empresas de petr?leo y gas de la federaci?n de rusia]	ru_RU
dc.type	Articles in international journals and collections	ru_RU