name
Rybyantseva Mariya Sergeyevna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедры теории бухгалтерского учета
старший преподаватель
Research interests
управленческий учет, экономическая безопасность
Web site url
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Current rating (overall rating of articles)
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TOP5 co-authors
Articles count: 25
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
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Description
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
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INFORMATIONAL POSSIBILITIES OF FINANCIAL STATEMENTS ANALYSIS
DescriptionIn the article, informational possibilities of financial statements analysis are considered. There are such indicators of company’s financial position as indexes of the corporate economic potential appraisal and company’s effectiveness
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METHODS AND TOOLS OF THE OPERATING AND STRATEGIC CONTROLLING
DescriptionIn the article basic tools of the operating and strategic controlling are considered. Main attention is given to the opinion of the various authors. Basic tools are re-garded from the point of view of management accounting and management analysis
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MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION
DescriptionIn the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors
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CONCERNING THE ESSENCE, THE STRUCTURE AND THE PURPOSE OF FINANCIAL REPORTS
DescriptionIn the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
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BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION
DescriptionIn the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
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FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS
DescriptionIn the article, informational requirements of accounting information users and the financial reports’ database are considered
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THE ESSENCE, CONTENT AND MEANING OF THE MAIN STATEMENTS IN ACCORDANCE WITH IFRS
DescriptionIn the article, the structure and content of the financial reporting in accordance with IFRS are considered. There are formats of income statements and methods of data presentation in cash-flow statements
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TOPICAL QUESTIONS OF THE BALANCE SHEET’S FORMING IN PRESENT-DAY CONDITIONS
DescriptionIn the article, methods of the balance sheet’s forming in the period of the Russian accounting system’s reforms are considered. There are classifications of the balance sheets