Peculiarities of assets composition in Russian joint stock companies

被引：5

作者：

Anton, Grechenyuk ^{[1
]}

Yulia, Vertakova ^{[2
]}

Olga, Grechenyuk ^{[2
]}

机构：

[1] Kursk Acad State & Municipal Serv, Stancionnaja St 9, Kursk 305044, Russia

[2] South West State Univ, Kursk 305040, Russia

来源：

INTERNATIONAL CONFERENCE ON APPLIED ECONOMICS (ICOAE) 2015 | 2015年 / 24卷

关键词：

financial statements; balance sheet; assets; Russian joint stock companies;

D O I：

10.1016/S2212-5671(15)00657-7

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The paper presents the results of analysis of assets at Russian companies on the basis of annual financial statements of 250 public and 750 non-public joint stock companies for 2010-2013. The analysis allowed to identify patterns, trends and features of organizing assets at different groups Russian joint stock companies. We found out that the formation of the assets at public and nonpublic joint-stock companies is differs frequency availability of individual items, their dynamics and in particular the structure of current, noncurrent and total assets. (C) 2015 The Authors. Published by Elsevier B.V.

引用

页码：256 / 265

页数：10