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Home / Journals / Journal of economic studies / Volume 1 Issue 1 / PERFORMANCE INDICATORS OF OPERATIONS, CALCULATED ACCORDING TO FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH RAS, IFRS AND US GAAP
PERFORMANCE INDICATORS OF OPERATIONS, CALCULATED ACCORDING TO FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH RAS, IFRS AND US GAAP
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Citations:

PERFORMANCE INDICATORS OF OPERATIONS, CALCULATED ACCORDING TO FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH RAS, IFRS AND US GAAP
Samylin Aleksandr 1
Authors:
1.  Financial University under the Government of the Russian Federation ( professor)

Type:
Article
DOI:
https://doi.org/10.12737/16529
Pages:
from 11 to 31
Status:
Published
Received:
09.12.2015
Accepted:
27.03.2017
Published:
25.09.2015
Language:
Russian
Keywords:
performance activity, the financial statements, EBIT, EBITDA, EBT, OIBIT, OIBDA, ROACE, OIBD Amargin and Operating margin.
Abstract and keywords
Abstract (English):
The article considers the procedure for calculating the performance indicators EBIT, EBITDA, EBT, OIBIT, OIBDA, ROACE, OIBD Amargin and Operating margin for the financial statements prepared by RAS, IFRS and US GAAP.

Keywords:
performance activity, the financial statements, EBIT, EBITDA, EBT, OIBIT, OIBDA, ROACE, OIBD Amargin and Operating margin.
References

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2. Kovalev V.V. Finansovyy menedzhment. Teoriya i praktika [Tekst ]. – M.: TK Velbi, Prospekt, 2007.

3. Samylin A.I. Finansovyy menedzhment [Tekst ]: uchebnik dlya vuzov. M.: INFRA-M, 2013.

4. Samylin A.I. Korporativnye finansy [Tekst ]: uchebnik dlya vuzov. M.: INFRA-M, 2014.

5. Samylin A.I. Korporativnye finansy. Finansovye raschety [Tekst ].: uchebnik dlya vuzov. – M.: INFRA-M, 2015.

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9. Analiz i diagnostika finansovo-khozyaystvennoy deyatel´nosti predpriyatiya, 2012 [Elektronnyy resurs]. -Rezhim dostupa: http://do.gendocs.ru/docs/index-378952.html?page=5

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11. Raschet EBIT i EBITDA: sushchnost´ i vazhnost´ [Elektronnyy resurs]. - Rezhim dostupa: http://finance-m.info/articles.html?id=4, 2013.

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14. Finansovyy menedzher [Elektronnyy resurs]. - Rezhim dostupa: http://finance-m.info/articles.html?id=4

15. ForexAW.com [Elektronnyy resurs]. - Rezhim dostupa: http://forexaw.com/TERMs/Economic_terms_and_concepts/Exchange_Terminology/l1140_EBITDA_%D0%95%D0%B1%D0%B8%D1%82%D0%B4%D0%B0_%D1%8D%D1%82%D0%BE

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