| 000 | 04167nla2a2200469 4500 | ||
|---|---|---|---|
| 001 | 658087 | ||
| 005 | 20231030041537.0 | ||
| 035 | _a(RuTPU)RU\TPU\network\25160 | ||
| 035 | _aRU\TPU\network\25156 | ||
| 090 | _a658087 | ||
| 100 | _a20180515a2018 k y0engy50 ba | ||
| 101 | 0 | _aeng | |
| 105 | _ay z 100zy | ||
| 135 | _adrgn ---uucaa | ||
| 181 | 0 | _ai | |
| 182 | 0 | _ab | |
| 200 | 1 |
_aIntangible Assets Disclosure By Russian And Kazakhstani Oil Companies _fG. A. Zolotareva, I. V. Podoprigora, O. A. Antipanova |
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| 203 |
_aText _celectronic |
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| 300 | _aTitle screen | ||
| 320 | _a[References: p. 348 (6 tit.)] | ||
| 330 | _aThe oil industry and oil companies, in particular, in the countries considered in the article directly affect the well-being of the nation. And the financial standing of the company affects the welfare of its employees and the social standard of living in the region. The importance of intangible assets is rapidly increasing due to the fast development of information technologies, scientific and technological progress. No company can do business without using the various intangible assets in its production activities today. The intensified market competition and advent of new information technologies have caused this situation. An important place in accounting is accounting for intangible assets, which is one of the most complex processes, both in the Russian and in foreign practice. The problem of accounting for IA is related to the specifics of the object's accounting and its properties. Proper accounting for intangible assets is very important in today's information age. It allows to objectively assess a company's market value, make business decisions and attract new investors. However, in both Russia and Kazakhstan there is a lack of specific accounting standards and guidance on disclosing this information, so companies can selectively disclose information on intangible assets in their annual financial statements. This article measures the level of intangible assets disclosure for "Bashneft" and "Tengizchevroil" oil companies, that was calculated based on Ragini index methodology. Particular attention is paid to a separate block of this methodology "Human Resources". | ||
| 461 | 0 |
_0(RuTPU)RU\TPU\network\11959 _tThe European Proceedings of Social & Behavioural Sciences (EpSBS) |
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| 463 | 0 |
_0(RuTPU)RU\TPU\network\25098 _tVol. 38 : Lifelong Wellbeing in the World (WELLSO 2017) _oIV International Scientific Symposium, 11-15 September 2017, Tomsk, Russian Federation _o[proceedings] _fNational Research Tomsk Polytechnic University (TPU) ; eds. F. Casati, G. A. Barysheva, W. Krieger _v[P. 342-348] _d2018 |
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| 610 | 1 | _aэлектронный ресурс | |
| 610 | 1 | _aтруды учёных ТПУ | |
| 610 | 1 | _awelfare | |
| 610 | 1 | _aintangible assets | |
| 610 | 1 | _aRagini index methodology | |
| 610 | 1 | _aoil company | |
| 610 | 1 | _ahuman resources | |
| 610 | 1 | _aблагосостояние | |
| 610 | 1 | _aнематериальные активы | |
| 610 | 1 | _aнефтяные компании | |
| 610 | 1 | _aчеловеческие ресурсы | |
| 700 | 1 |
_aZolotareva _bG. A. _cEconomist _cAssociate Professor of Tomsk Polytechnic University, Candidate of economic sciences _f1957- _gGalina Alekseevna _2stltpush _3(RuTPU)RU\TPU\pers\40842 |
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| 701 | 1 |
_aPodoprigora _bI. V. _ceconomist _cassociate Professor of Tomsk Polytechnic University, candidate of economic Sciences _f1978- _gIgnat Valerievich _2stltpush _3(RuTPU)RU\TPU\pers\34892 |
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| 701 | 1 |
_aAntipanova _bО. А. _cEconomist _cLaboratory assistant of Tomsk Polytechnic University _f1993- _gOlga Andreyevna _2stltpush _3(RuTPU)RU\TPU\pers\46464 |
|
| 712 | 0 | 2 |
_aНациональный исследовательский Томский политехнический университет _bШкола базовой инженерной подготовки _bОтделение социально-гуманитарных наук _h8033 _2stltpush _3(RuTPU)RU\TPU\col\23512 |
| 801 | 2 |
_aRU _b63413507 _c20200625 _gRCR |
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| 856 | 4 | _uhttp://dx.doi.org/10.15405/epsbs.2018.04.38 | |
| 856 | 4 | _uhttp://earchive.tpu.ru/handle/11683/47237 | |
| 942 | _cCF | ||