List of publications on a keyword: «assets»

Статья посвящена такой процедуре, как инвентаризация катализаторов. Авторами рассматривается понятие инвентаризации, порядок её проведения и виды проверок при данной процедуре.

Design is a special kind of activity in the field of copyright creation. Protecting the object of copyright in design allows you to increase the activity of authors in this area. With the protection of copyright on the results of intellectual and creative work is directly related to the effectiveness of the country's economy as a whole. Design from an economic point of view is a special area of activity in which the creative potential of an individual is realized. The more actively the sovereign territory supports this direction of realization, the more successfully the area of the economy of the sovereign territory relating to intangible assets develops. In the modern world, this determines the level of development of the technological potential of a sovereign territory, the level of its competitiveness and economic security. The development of intangible assets should be based on the experience of the most developed sovereign territories in this regard. Comparison and analysis of cop

The monograph is devoted to the revision need of operating financial analysis tools for increase in effectiveness of crisis management. The main trends and primary factors of an unstable financial status of market subjects are discovered. The decrease in practical value of models of the bankruptcy forecasting is proved and need for a process approach in managing their financial status. Crisis management analysis should be supplemented with the profound characteristic of the organization assets, estimates of resources use efficiency, which are available for it. The results of a research promote timely restructuring and maintaining stability of business. The recommendations on improvement of an assessment technique and mobilization of internal reserves of the companies to strengthen the financial status are offered.

In this article it is studied how various factors in combination influence the formation of intellectual property institution and influence the development of the innovative activity of the Russian economy. The effect of each factor on the share of innovation production in the total output in the Russian economy is calculated. Conclusions are drawn and recommendations are given on the development of the innovative activity of the Russian economy through the development of selected factors.

In article the main theoretical aspects of the account and analysis of investment activity are considered. The structure of financial investments of the organizations for the Republic of Mordovia is considered. The analysis of long-term and short-term investments is carried out. The conclusion is drawn on financial stability of the region.

The article presents arguments justifying the need for regular control procedures of fixed assets. The paper explains the impact on the reliability in the light of such factors as the degree of automation of accounting data, the human factor, the specifics of the internal reporting and accounting policy. The requirements for the implementation of analytical procedures in the conduct of internal audit of fixed assets are formulated.

Non-core assets of banks are assets not related to the main activity of banks. The purpose of writing the article – improvement of methods for selling non-core assets. The analysis of foreign and domestic practices in the sale of non-core assets was carried out. The proposed method for selling non-core assets is effective and can be used in the practice of Russian banks.

Relevance of the article is caused by the fact that investment activity of insurance companies exerts considerable impact on their solvency and financial stability. Insurance reserves and own funds are provided with doubtful or unreliable assets, and the insurer has a risk of non-execution of the obligations for insurance payments in connection with inability to use the investments made in unreliable assets. Thus, there is a need of regulation of investment activity of insurers.

The article gives a comparative analysis of the standards of RAS and IFRS in the valuation of intangible assets. Revealed areas of standard PBU 14/2007, which need to be improved to approximate Russian accounting standards to IFRS.

The article substantiates the need to identify the nature of franchised assets, study of their composition and the analysis of the peculiarities of their formation and functioning, as well as their evaluation. Concepts of assets, contributed by a franchisee and franchisor in the development of the franchise network are given. The composition of the intellectual capital contributed by members of the franchise network in its formation and development is investigated. The concept of franchising network assets is inputed and the mechanism of their formation is described, as well as the impact on the value of the business participants of a franchise partnership. It is shown that out of a franchise network the assets invested by a franchisee in business development by themselves do not have the same value as in its composition.

This article explores current scientific approaches to define the essence of the concept "financial management" in relation to the hospitality industry. The authors disclose financial management particularly in the hospitality industry, as well as organizational support for these activities.

Published a new IFRS standard (IFRS) 9 has introduced number of changes regarding the accounting for financial assets and liabilities. These changes have significantly affected companies in all spheres of activity. This article discusses the changes in accounting for financial instruments in the international financial reporting standards.

В данной статье рассмотрены тенденции, преобладающие на страховом рынке России. Для целей исследования был использован метод анализа вторичных данных по страховым сборам и выплатам на основе внешних источников информации с официальных сайтов Банка России и ЗАО Медиа-Информационной Группы «Страхование сегодня», что позволило автору сделать выводы о состоянии и степени развития российского страхового рынка.

The article is devoted to consideration of existing correlation between such concepts as social capital, strategically core assets of the social sphere, socially responsible behavior of business and its competitiveness. In the article the idea is carried out that organization can increase their competitiveness by creating complex strategically core assets of the social sphere.

The authors proceeding from Marx's two product model of public reproduction consider: 1) necessary and additional labour and working hours; 2) necessary and a surplus value; 3) productive force and labour productivity; 4) division 1 (manufacture of the capital) and division 2 (manufacture of the income); 5) a fixed capital (public means of work), as productive force of a society and the income (consumer goods or vital means of a society), as a working capital of a society. The researches also show the structural formula of the end-product of society.

В статье рассматривается сравнительная характеристика ПБУ 18/02 «Учет расчетов по налогу на прибыль» и МСФО 12 «Налоги на прибыль» на основании определенных признаков: область использования стандарта, главные цели стандарта, правила и момент времени признания отложенных налоговых активов и обязательств, правила погашения отложенных налоговых активов и обязательств.

In this work, a brief overview of the essence of fixed assets the structure of fixed assets, given their classification. The article presents the systematization of the concept of «basic production assets» company. The main characteristics of the basic production assets, identified ways of improving. The paper also describes the main indicators of efficiency of use of fixed assets, their depreciation and amortization, the law of reproduction of fixed capital. Also at the end of the written article presents the findings on the topic of this research.