Kulikova L.I., Semenikhina N.B. / monograph. - M .: Publishing house "SCIENTIFIC LIBRARY". 2013 .-- 88 p.
ISBN 978-5-9904757-7-9
The monograph explores modern concepts of balance sheets, their role in assessing the financial situation and financial results of organizations. Particular attention is paid to the concept of the actuarial balance sheet for the purpose of assessing the created economic value and future cash flows of the enterprise as a whole as a property complex. The historical aspects of development, as well as the current state of actuarial accounting and balance are considered. The problems of applicability in Russian accounting practice of valuation of assets and liabilities at a discounted value as the basis for the formation of an actuarial balance sheet are studied. The concrete examples show the methodology for the formation of the actuarial balance, the data of which indicate the future potential of the enterprise as a property complex as a whole. Designed for researchers, graduate students, applicants, students, teachers of economic universities, students of the training system and advanced training of accountants, auditors, specialists of financial and economic services, management and organization management.
