Matches in SemOpenAlex for { <https://semopenalex.org/work/W2326522056> ?p ?o ?g. }
Showing items 1 to 74 of
74
with 100 items per page.
- W2326522056 endingPage "31" @default.
- W2326522056 startingPage "27" @default.
- W2326522056 abstract "The essence of methodological approach to an enterprise’s income and expenses classifier development is
 revealed in this paper. This approach takes into account the fundamentals of international financial reporting
 standards (IFRS).
 Three factors that confirm the fundamental changes in financial management quality in Russia have been
 emphasized. The author accentuates that the changes quality strongly depends on company and industry
 size, but the financial management culture is developing rather unevenly. In Russia the unambiguous
 understanding of the term “real economy” hasn’t been created yet. In some non-production sectors, including
 the sports one, which is actively supported at the state level, the management quality is behind the large
 state companies. This fact provides a great field of research for young Russian scientists.
 In that regard, the evolution of IFRS in Russia is analyzed in this paper. Specific group of companies for
 which the reporting use question is critical. In the context of proposed in this work methodical approach to
 the development of financial items classifier for the company budgets, the author explains the difference
 between the principles of Russian and international financial accounting standards.
 It is stated that even today some of the IFRS principles can be used to improve the system of financial
 management and budgeting at the enterprises. The author describes the budgeting implementing process
 and notes possibilities for using the IFRS principles in the budgeting.
 The role of financial items classifier formation in the budgeting implementation process has been analyzed
 in this paper. A comparative analysis of budget’s revenue and expenditure versus budget’s cash flow in
 conjunction with the IFRS figures has been carried out.
 Interpretation of comparative analysis data allows see the reasons for discrepancies between profit and
 cash flow. The comparative analysis results have been presented as a summary table. Logical structure and
 principles of items grouping are the basis for formation of unified chart of accounts for the enterprise, as well
 as for operational and financial budgets development." @default.
- W2326522056 created "2016-06-24" @default.
- W2326522056 creator A5006107364 @default.
- W2326522056 creator A5008064134 @default.
- W2326522056 creator A5025894825 @default.
- W2326522056 creator A5080246100 @default.
- W2326522056 date "2015-12-10" @default.
- W2326522056 modified "2023-09-28" @default.
- W2326522056 title "IFRS Fundamentals Application in the Process of Enterprise’s Financial Management and Budgeting Improving" @default.
- W2326522056 doi "https://doi.org/10.12737/16694" @default.
- W2326522056 hasPublicationYear "2015" @default.
- W2326522056 type Work @default.
- W2326522056 sameAs 2326522056 @default.
- W2326522056 citedByCount "0" @default.
- W2326522056 crossrefType "journal-article" @default.
- W2326522056 hasAuthorship W2326522056A5006107364 @default.
- W2326522056 hasAuthorship W2326522056A5008064134 @default.
- W2326522056 hasAuthorship W2326522056A5025894825 @default.
- W2326522056 hasAuthorship W2326522056A5080246100 @default.
- W2326522056 hasConcept C10138342 @default.
- W2326522056 hasConcept C111472728 @default.
- W2326522056 hasConcept C121955636 @default.
- W2326522056 hasConcept C138885662 @default.
- W2326522056 hasConcept C144133560 @default.
- W2326522056 hasConcept C151730666 @default.
- W2326522056 hasConcept C162853370 @default.
- W2326522056 hasConcept C163867264 @default.
- W2326522056 hasConcept C201289532 @default.
- W2326522056 hasConcept C2778587509 @default.
- W2326522056 hasConcept C2779343474 @default.
- W2326522056 hasConcept C2779530757 @default.
- W2326522056 hasConcept C2780378061 @default.
- W2326522056 hasConcept C506796395 @default.
- W2326522056 hasConcept C71199308 @default.
- W2326522056 hasConcept C71405471 @default.
- W2326522056 hasConcept C86803240 @default.
- W2326522056 hasConceptScore W2326522056C10138342 @default.
- W2326522056 hasConceptScore W2326522056C111472728 @default.
- W2326522056 hasConceptScore W2326522056C121955636 @default.
- W2326522056 hasConceptScore W2326522056C138885662 @default.
- W2326522056 hasConceptScore W2326522056C144133560 @default.
- W2326522056 hasConceptScore W2326522056C151730666 @default.
- W2326522056 hasConceptScore W2326522056C162853370 @default.
- W2326522056 hasConceptScore W2326522056C163867264 @default.
- W2326522056 hasConceptScore W2326522056C201289532 @default.
- W2326522056 hasConceptScore W2326522056C2778587509 @default.
- W2326522056 hasConceptScore W2326522056C2779343474 @default.
- W2326522056 hasConceptScore W2326522056C2779530757 @default.
- W2326522056 hasConceptScore W2326522056C2780378061 @default.
- W2326522056 hasConceptScore W2326522056C506796395 @default.
- W2326522056 hasConceptScore W2326522056C71199308 @default.
- W2326522056 hasConceptScore W2326522056C71405471 @default.
- W2326522056 hasConceptScore W2326522056C86803240 @default.
- W2326522056 hasIssue "4" @default.
- W2326522056 hasLocation W23265220561 @default.
- W2326522056 hasOpenAccess W2326522056 @default.
- W2326522056 hasPrimaryLocation W23265220561 @default.
- W2326522056 hasRelatedWork W1854853965 @default.
- W2326522056 hasRelatedWork W2017085932 @default.
- W2326522056 hasRelatedWork W2284050391 @default.
- W2326522056 hasRelatedWork W2402515989 @default.
- W2326522056 hasRelatedWork W3030386438 @default.
- W2326522056 hasRelatedWork W3121243151 @default.
- W2326522056 hasRelatedWork W3151681602 @default.
- W2326522056 hasRelatedWork W4229059429 @default.
- W2326522056 hasRelatedWork W4239385389 @default.
- W2326522056 hasRelatedWork W4248591233 @default.
- W2326522056 hasVolume "3" @default.
- W2326522056 isParatext "false" @default.
- W2326522056 isRetracted "false" @default.
- W2326522056 magId "2326522056" @default.
- W2326522056 workType "article" @default.