Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Rybyantseva Mariya Sergeyevna

Scholastic degree


Academic rank

—

Honorary rank

—

Organization, job position

Kuban State Agrarian University
   

Web site url

—

Email

Riban1@rambler.ru


Articles count: 25

141 kb

A MACRO ECONOMICAL INFORMATION AS A BASE OF AN ESTIMATION OF CATTLE-BREEDING PRODUCTION AND SALE VOLUMES

abstract 0460902004 issue 46 pp. 31 – 41 27.02.2009 ru 4279
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
180 kb

GENERALIZED ACCOUNTING INDEXES AS A BASE OF THE FINANCIAL RESULTS’ ANALYSIS OF THE AGRICULTURE COMPANIES

abstract 0460902005 issue 46 pp. 42 – 55 27.02.2009 ru 4092
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
233 kb

INFORMATIONAL POSSIBILITIES OF FINANCIAL STATEMENTS ANALYSIS

abstract 0641010019 issue 64 pp. 235 – 247 22.12.2010 ru 2157
In the article, informational possibilities of financial statements analysis are considered. There are such indicators of company’s financial position as indexes of the corporate economic potential appraisal and company’s effectiveness
230 kb

METHODS AND TOOLS OF THE OPERATING AND STRATEGIC CONTROLLING

abstract 0671103001 issue 67 pp. 1 – 19 30.03.2011 ru 2153
In the article basic tools of the operating and strategic controlling are considered. Main attention is given to the opinion of the various authors. Basic tools are re-garded from the point of view of management accounting and management analysis
1484 kb

MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION

abstract 0691105027 issue 69 pp. 292 – 309 30.05.2011 ru 2031
In the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors
366 kb

CONCERNING THE ESSENCE, THE STRUCTURE AND THE PURPOSE OF FINANCIAL REPORTS

abstract 0701106049 issue 70 pp. 686 – 707 30.06.2011 ru 1941
In the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
326 kb

BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION

abstract 0701106012 issue 70 pp. 160 – 170 30.06.2011 ru 2246
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
253 kb

FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS

abstract 0701106048 issue 70 pp. 668 – 685 30.06.2011 ru 1957
In the article, informational requirements of accounting information users and the financial reports’ database are considered
176 kb

THE ESSENCE, CONTENT AND MEANING OF THE MAIN STATEMENTS IN ACCORDANCE WITH IFRS

abstract 0711107013 issue 71 pp. 169 – 188 30.09.2011 ru 2065
In the article, the structure and content of the financial reporting in accordance with IFRS are considered. There are formats of income statements and methods of data presentation in cash-flow statements
167 kb

TOPICAL QUESTIONS OF THE BALANCE SHEET’S FORMING IN PRESENT-DAY CONDITIONS

abstract 0711107012 issue 71 pp. 149 – 168 30.09.2011 ru 1815
In the article, methods of the balance sheet’s forming in the period of the Russian accounting system’s reforms are considered. There are classifications of the balance sheets
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