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Olesya V. PLOTNIKOVA

Observed names: O. V. Plotnikova, O.V. Plotnikova, OLESYA V. Plotnikova, Olesya Plotnikova, Olesya Plotnikova Vladimirovna, Olesya V. Plotnikova
ORCID: 0000-0002-2384-6418
Observed ORCID: 0000-0002-2384-6418
OpenAlex ID: A5060912397
FSBu 25/2018 “Accounting for Leases” and IFRS 16 “Leases”: A comparative Analysis of Key Provisions
2020 · V. S. Plotnikov, O. V. Plotnikova · Accounting Analysis Auditing · 15
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Concept of preparation financial statements: concept consolidated financial statements and international concept of integrated reporting
2014 · Olesya Plotnikova, Viktor Plotnikov · Auditor · 10
Conceptual framework for reporting: The impact of changes on the theory and methodology of accounting and reporting
2023 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 9
Goodwill as a capitalization of transaction costs of a business combination
2017 · V.S. Plotnikov, O.V. Plotnikova · Economic Analysis Theory and Practice · 9
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Business combination and consolidated financial statements
2018 · Виктор Плотников, Олеся Плотникова, et al. · 8
In the conceptual basis of accounting
2014 · Olesya Plotnikova, Viktor Plotnikov · Auditor · 8
The concept of accounting for contractual obligations: Searching for accounting development areas
2022 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 6
The concept of environmental capital in business accounting and integrated reporting
2021 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 6
Conceptual framework for integrated reporting: Analyzing the content of general provisions
2023 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · Economic Analysis Theory and Practice · 4
The duality of goodwill assessment in financial accounting and reporting
2021 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 4
The financial component in assessing the value of contractual obligations
2023 · Victor S. Plotnikov, Olesya V. Plotnikova · Sibirskaya finansovaya shkola · 2
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A conceptual framework for business accounting of social capital elements
2020 · V.S. Plotnikov, O.V. Plotnikova · International Accounting · 2
Concept of accounting theory
2020 · Viktor Plotnikov, Olesya Plotnikova · 2
Business Assessment and Goodwill in Ensuring the Competitiveness of Russian Organizations
2020 · Victor S. Plotnikov, Olesya V. Plotnikova · Lecture notes in networks and systems · 2
Philosophy of Accounting as an Economic Science
2019 · VICTOR S. Plotnikov, OLESYA V. Plotnikova · DOAJ (DOAJ: Directory of Open Access Journals) · 2
Financial Capital: Accounting Procedures and Respective Comments
2018 · V.S. Plotnikov, O.V. Plotnikova, et al. · Digest Finance · 2
Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 2
2024 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 1
Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 1
2024 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · International Accounting · 1
Goodwill as an economic resource in the digital economy: recognition and measurement
2019 · V.S. Plotnikov, O.V. Plotnikova · International Scientific and Practical Conference on Digital Economy (ISCDE) · 1
Analyzing the theoretical basis of the consolidated financial statements concept
2018 · V.S. Plotnikov, O.V. Plotnikova · International Accounting · 1
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Financial capital: Accounting procedures and the comments
2018 · V.S. Plotnikov, O.V. Plotnikova, et al. · International Accounting · 1
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Accounting for financial instruments in lease transactions
2017 · O.V. Plotnikova, M.V. Bezhan, et al. · International Accounting · 1
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Business Combination sand Goodwill
2014 · Olesya Plotnikova, Viktor Plotnikov · Auditor · 1
Analyzing the main provisions of the State policy in accounting, financial reporting and auditing activities up to 2030
2025 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · Economic Analysis Theory and Practice
Analyzing IFRS 7 requirements for disclosure of information about financial risks in financial statements and analysis of disclosure practices. Part 2
2025 · Viktor S. PLOTNIKOV, Olesya V. PLOTNIKOVA · Economic Analysis Theory and Practice
Works count: 31
Citation count: 98
H-index: 6
I10-index: 2
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