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2020
- handle: 10670/1.rvb8dg
- 1315-5216
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http://www.redalyc.org/revista.oa
Utopía y Praxis Latinoamericana
Mots-clés
Política impairment current assets key audit matters Financial reporting oil and gas companiesCiter ce document
ELENA YU. VETOSHKINA et al., « Oil and Gas Companies in the Russian Federation », Utopía y Praxis Latinoamericana, ID : 10670/1.rvb8dg
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Résumé
"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 those assets."