haku: @indexterm Russia / yhteensä: 841
viite: 747 / 841
| Tekijä: | Carty, P. |
| Otsikko: | Russia's new revolution |
| Lehti: | Accountancy
1995 : APR, VOL. 115:1220, p. 40-42 |
| Asiasana: | RUSSIA PRIVATIZATION ECONOMIC SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | The first step to take is to fully understand the Russian statutory chart of accounts. It is then relatively easy to devise a chart of accounts to meet Russian and western reporting requirements. Using accounts as a basis for valuing enterprises is a different matter. Because of rapid inflation, standard rouble-denominated accounts are often misleading. Balance sheets have to be unpicked and restated. Accounts are usually translated into US dollars, though Finnish companies based in St Petersburg naturally favour the Finnish mark. Valuing machinery presents its own problems. It can be very old but still in good working order, though parts may be hard to find. |
SCIMA