Issues of an projects investment appeal estimation of theoil and gas company
The oil industry being the part of world economy and world market combines into a whole three maintechnological and market chains: so-called "upstream" - the exploration and production of raw materials;"midstream" - the transportation by marine and pipeline transports and "downstream" - the refining, marketingand sale of oil products. The fuel and energy cycles structurally divide into few technological and marketchains each of which has the certain functional content. On this basis it is necessary to have a deal with fewgroups of the main indexes and coefficients used for numerous calculating formulas for calculation of theindustry's basic figures characterizing its situation, effectiveness, profitability, risks and so on. All stages areenough contradictory in the conditions of IFRS (International Financial Reporting Standards).
Keywords
оценка принципов, инвестиции, нефтедобыча, противоречия учета, отчетность, МСФО, estimation of principles, investments, oil production, contradiction of accounting, accounting, IFRS (Internatonal Financial Reporting Standards)Authors
| Name | Organization | |
| Azarova A. I. | JSC "Sibnafta" (Tomsk). | a.azarova@lion.tomsk.ru |
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