Today, the problems and ways of improving the companies' corporate reporting and confirming their importance are among the most discussed topics in the academic world, both in Russia and globally. The existence of a wide range of research papers, as well as tools for evaluating non-financial information of companies, indicates the significant role of non-financial factors for the global society. However, it is still questioned whether these factors affect the market value of companies. According to the RSPP, the disclosure of non-financial information in the companies' annual reports allows users to identify leaders, helps to strengthen the reputation and investment attractiveness of these companies, and serves to promote the culture of responsible business conduct. In this work, the influence of non-financial factors on the market capitalization of companies in the oil and gas sector was studied using the model of correlation of factors with the calculation of the Pearson and Spearman coefficients. The data about the market capitalization of the three largest Russian companies in this sector, Gazprom, Gazprom Neft, and LUKOIL, were taken from publicly available sources. To find a correlation between the calculated indices and the market capitalization indicator, it was assumed that the company's market capitalization of the current year would be influenced by the indices of non-financial factors calculated according to the data of the previous year. It has been proved that there exists a certain connection between non-financial factors (index of ecological effectiveness; index of economic development; index of social influence) and the company's market value. However, the results of the analysis showed that political factors determine the capitalization of oil and gas companies in Russia to a greater extent at the present stage.
The present paper offers two options for organization of separate accounting transactions related to property complex referred to a mortgage. The first option involves separation of "Mortgaged enterprise" analytical accounts additional to the accounts of the property assets and liabilities of the mortgaged property complex. The second option provides for separation of all transactions with the mortgaged property complex to a special balance. Each of these offered approaches has its own scope of application and ensures the formation of operational information on the balance value of the mortgaged property complex, which is necessary for the purposes of monitoring of compliance with the terms of the mortgage agreement and disclosures in the financial statements.
The paper suggests two approaches to formation of tariffs for ethylene by pipeline transportation. These approaches consider technological features of ethylene pipeline application and ensure differentiation of tariffs for different users depending on the type of the commodity transport work fulfilled for ethylene pumping. Application of double rate tariffs for services of ethylene transportation via ethylene pipeline is recommended. Double rate tariff includes both tariff rate for ethylene pipeline use, which is uniform for all consumers, and tariff rate for the work fulfilled for ethylene pumping, which depends on the planned volume of commodity transport work for ethylene transfer under the contract with the services consumer.
The article explores an issue of implementing of material and production inventories measurement at lowest value in accounting practices for the purpose of drawing up financial statements. A comparison is made in terms of approach to the lowest value principle implementation in accordance with American, Russian and international accounting standards. For the first time, a methodology for calculating of allowance for impairment of inventory based on specific features of enterprise's activities is being considered. Given in detail is a description of development stages of allowance for impairment of inventory based on specific procedures carried out.
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