Oil and Gas Companies in the Russian Federation. / Empresas de petróleo y gas de la Federación de Rusia
Abstract
ABSTRACT
The purpose of our research is to develop a model for testing for the impairment of oil and gas company assets. The subject of the research is the set of theoretical and practical aspects of accounting for the recoverability of assets. The object is one of the largest Russian oil companies, Rosneft engaged in the production and processing of oil, as well as the sale of petroleum products. Based on the results of this work, we propose a model for assessing the recoverability of assets based on the calculation of the value from the use of those assets.
RESUMEN
El propósito de nuestra investigación es desarrollar un modelo para probar el deterioro de los activos de las compañías de petróleo y gas. El tema de la investigación es el conjunto de aspectos teóricos y prácticos de la contabilización de la recuperación de activos. El objeto es una de las mayores compañías petroleras rusas, Rosneft dedicada a la producción y procesamiento de petróleo, así como a la venta de productos derivados del petróleo. Con base en los resultados de este trabajo, proponemos un modelo para evaluar la recuperación de activos basado en el cálculo del valor por uso de esos activos.
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