ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS
The article discusses the features of the requirements of certain groups of users to the content of information on equity capital. They are connected with the fact that management, shareholders and potential investors show interest in various aspects of its formation, movement and efficiency of use....
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/238 |
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| _version_ | 1849697188661166080 |
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| author | A. Khabibova Y. Rudneva |
| author_facet | A. Khabibova Y. Rudneva |
| author_sort | A. Khabibova |
| collection | DOAJ |
| description | The article discusses the features of the requirements of certain groups of users to the content of information on equity capital. They are connected with the fact that management, shareholders and potential investors show interest in various aspects of its formation, movement and efficiency of use. As a result of the study, a diversification of forms of analytical presentation of information on equity capital, reflecting the most popular financial reporting data and analytical indicators, was proposed. When compiling the forms, the features of the formation of data under RAS and IFRS were taken into account. The approbation of the developed approach was carried out on the materials of PJSC Bashneft. |
| format | Article |
| id | doaj-art-e10742c8efc04917a5a669bf13e9f98f |
| institution | DOAJ |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-e10742c8efc04917a5a669bf13e9f98f2025-08-20T03:19:16ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-010615816810.37493/2307-907X.2021.6.19237ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPSA. Khabibova0Y. Rudneva1Deloitte & Touche CISUfa State Petroleum Technological UniversityThe article discusses the features of the requirements of certain groups of users to the content of information on equity capital. They are connected with the fact that management, shareholders and potential investors show interest in various aspects of its formation, movement and efficiency of use. As a result of the study, a diversification of forms of analytical presentation of information on equity capital, reflecting the most popular financial reporting data and analytical indicators, was proposed. When compiling the forms, the features of the formation of data under RAS and IFRS were taken into account. The approbation of the developed approach was carried out on the materials of PJSC Bashneft.https://vestnikskfu.elpub.ru/jour/article/view/238information user groupsmanagement accountingequityinvestorsshareholdersmanagement |
| spellingShingle | A. Khabibova Y. Rudneva ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS Вестник Северо-Кавказского федерального университета information user groups management accounting equity investors shareholders management |
| title | ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS |
| title_full | ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS |
| title_fullStr | ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS |
| title_full_unstemmed | ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS |
| title_short | ANALYTICAL PRESENTATION DIVERSIFICATION OWN CAPITAL INFORMATION BY USER GROUPS |
| title_sort | analytical presentation diversification own capital information by user groups |
| topic | information user groups management accounting equity investors shareholders management |
| url | https://vestnikskfu.elpub.ru/jour/article/view/238 |
| work_keys_str_mv | AT akhabibova analyticalpresentationdiversificationowncapitalinformationbyusergroups AT yrudneva analyticalpresentationdiversificationowncapitalinformationbyusergroups |