Proceedings of the III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020)

Use of Evaluation Indicators in the Composition of the Consolidated Financial Statements in Digital Format of Economic Space

Authors
N. N. Khakhonova, Yu. N. Kirkach, N. Yu. Koroleva, S. G. Agabekyan
Corresponding Author
N. N. Khakhonova
Available Online 24 April 2020.
DOI
https://doi.org/10.2991/aebmr.k.200423.038How to use a DOI?
Keywords
performance indicators, rate of inflation, the risk premium, credit position, consolidated financial statements
Abstract
The article considers the advantages of including estimates in the consolidated financial statements. The authors include the risk premium, the inflation rate, and the company’s credit position to the estimated indicators. These indicators play an important role in the overall assessment of the company’s investment attractiveness in the context of the digitalization of the economy and the use of cryptocurrency. The risk premium provides certain guarantees of profit for investors, regardless of the yield of securities. It is expected that the higher the yield of the security and, accordingly, the level of danger, the greater the risk premium can be received by the investor. The inflation rate allows to adjust the value of the company’s assets at the current moment. The assessment of credit position allows to understand how the discount rate and the cost of liabilities will change. The use of these indicators will allow to evaluate the current value of the company’s assets, the level of its solvency and present the final indicators in the consolidated financial statements.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - N. N. Khakhonova
AU  - Yu. N. Kirkach
AU  - N. Yu. Koroleva
AU  - S. G. Agabekyan
PY  - 2020
DA  - 2020/04/24
TI  - Use of Evaluation Indicators in the Composition of the Consolidated Financial Statements in Digital Format of Economic Space
BT  - Proceedings of the III International Scientific and Practical Conference "Digital Economy and Finances" (ISPC-DEF 2020)
PB  - Atlantis Press
SP  - 174
EP  - 178
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200423.038
DO  - https://doi.org/10.2991/aebmr.k.200423.038
ID  - Khakhonova2020
ER  -