Development of Methodological Approaches to Disclosure of Equity Information in Non-financial Statements of a Commercial Organization

Autor:	Elena M. Evstafyeva, Irina N. Bogataya, Denis Lavrov, Natalia N. Khakhonova
Rok vydání:	2021
Předmět:	Finance ComputingMilieux_THECOMPUTINGPROFESSION business.industry Equity (finance) ComputingMilieux_COMPUTERSANDSOCIETY Russian federation Cost of equity Business GeneralLiterature_MISCELLANEOUS Commercial Organization
Zdroj:	Comprehensible Science ISBN: 9783030857981
Popis:	The article is aimed at developing methodological approaches to the disclosure of information about equity in financial and non-financial statements based on accounting and economic approaches by analyzing the existing practices in the Russian Federation and abroad, as well as developing recommendations for the formation of a report on changes in the cost of equity, aimed at commercial organizations.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::9ef5861c0305ede43ff0af8a2fc0c435 https://doi.org/10.1007/978-3-030-85799-8_12 Zobrazit plný text záznamu