DOI: 10.33917/mic-6.89.2019.51-57

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.

DOI: 10.33917/mic-6.89.2019.51-57

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.

DOI: 10.33917/mic-6.89.2019.38-46

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.

DOI: 10.33917/mic-6.89.2019.31-37

An economic-mathematical model of optimal management of the personnel potential of the enterprise in the rocket and space industry was formed, based on taking into account external factors affecting the personnel potential of the enterprise in the context of changes in the space services market and the emergence of new tasks for the enterprise. The economic justification of the formed model for managing the personnel potential of the enterprise is given taking into account the specifics of enterprises in the rocket and space industry of Russia. A modification of the economic-mathematical model of optimal management of the personnel potential of the enterprises of the rocket and space industry was developed, which takes into account the specifics of planning the activities of enterprises of the rocket and space industry of Russia.