DOI: 10.33917/mic-6.89.2019.58-63

The article reveals the topic concerning the importance of interaction between energy companies and end consumers. The principles and functions of energy management are defined. Measures for energy management of end users are systematized. Federal and regional energy development programs are analyzed and energy efficiency measures are proposed that take into account the interaction of energy companies with consumers.

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.