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Нашими консультантами и редакторами являются ведущие специалисты
из различных областей экономики и менеджмента.

Список | Галерея


Волков Дмитрий Леонидович

Доктор экономических наук, профессор ВШМ СПбГУ. Преподаваемые курсы "Финансовый учет", "Финансовый анализ", "Международный учет и анализ", "Финансовый менеджмент", Advanced Financial Accounting (на англ. яз.).

Закончил в 1988 г. экономический факультет ЛГУ по специальности "политическая экономия", в 1995 г. защитил кандидатскую диссертацию по кафедре экономической теории. В 2007 г. защитил докторскую диссертацию (Теория ценностно-ориентированного менеджмента: финансовый и бухгалтерский аспекты. СПб.: Изд-во С.-Петерб. ун-та, 2006.)

В 2003-2007 гг. заведующий кафедрой финансов ВШМ СПбГУ. С 2007 г. заместитель декана по магистерским программам ВШМ СПбГУ.

Автор учебников "Основы финансового учета" (СПб.: Изд-во С.-Петерб. ун-та, 2004) и "Финансовый учет: теория, практика, отчетность организации" (СПб.: Изд-во С.-Петерб. ун-та, 2006).

Научный редактор словаря "Финансовый менеджент" серии словарей Economicus
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absorbtion rate, accelerated depreciation, accounting entity, accounting profit, accounting values, accounting-based models, Accounts Payable Period, АРР, accounts payable, trade creditors, accounts receivable, trade debtors, accrual basis of accounting, accrual basis of accounting, additional paid-in capital, share premium, advance commitment, advances from customers on contracts, advances to suppliers, affordability, aging method, air rights, alienation, allowance for uncollectibles, allowed alternative treatment, amortization, depreciation, amortization, depreciation, depletion, amortized loan, annual mortgage constant, annuity, annuity, appraisal, valuation, appraiser, arms-length transaction, assemblage, assessor, assignment of lease, auction, bad debt, balance sheet, or statement of financial position, bargain purchase option chase option, base rent, benchmark treatment, beneficiary, bill of sale, book value, bookkeeping, boot, broker, bundle of rights, bundle of rights theory, called up share capital not paid, cancellation clause, cap, capital charge, capital equivalents, capital equivalents, capital lease, capital maintenance approach, or change in equity approach, capital reserves, cash, cash, cash equivalents, Cash Flow Return on Investment , CFROI, Cash Flow Return On Investment, CFROI, cash flow statement, cash flows, Cash Value Added , CVA, Cash Value Added, CVA, cash-based models, cession, clean-surplus relationship, CSR, closed-end mortgage, cloud on title, collateralized mortgage obligation, СМО, commercial paper; notes payable, community property, comparability, comparability, comparability of financial information, competitive advantage period, completed-contract method, component depreciation, concept of flexible reporting, condominium, condominium declaration, consistency, consolidated financial statements, construction code, construction contract, construction costs, construction in progress, construction loan, contingent tax expense, contractor, conveyance, cooperative, core operating income, cost of goods sold, cost-plus contract, cost-to-cost method, current assets, current tax expense, current treatment, debt coverage ratio, deductible temporary differences, deed, default, deferred tax, deficiency judgement, depreciation method based on actual physical use, depreciation methods based on time, developer, development, direct costs, Discounted Cash Flows Model, DCFM, Discounted Free Cash Flows Model, DFCFM, distributions to owners, Dividend Discounted Model, DDM,, dividends payable, Dollar-value LIFO, DVLIFO, domicile, dominance of economic substance over legal form, earned, earnest money, Earnings before Interest, EBI, Earnings Before Interest, Taxes, Depreciation and Amortization, EBITDA, Earnings Per Share, EPS, Earnings per Share, EPS, easement, EBOP-model, economic entity assumption, economic obsolescence, Economic Profit, EPC, Economic Profit, EРM, Edvards-Bell-Ohlson (EBO) valuation model, encroachment, encumbrance, entry value approach, equilibrium fair market value, equilibrium value approach, equity, equity of redemption, escrow, estates in possession, estates not in possession, eviction, ex ante, ex post, exit value approach, expenses, expenses, fair market value, fee simple, financial accounting, financial flexibility, financial leverage, financial liability, finished goods inventory, First In — First Out, FIFO, first mortgage, fixed payment mortgage, fixed rate mortgage, fixtures, flexible payment mortgage, foreclosure, fractional appraisal, fractional interest, free and clear title, Free Cash Flows, FCF, full disclosure principle, fundamental errors, fundamental value, general contractor, general lien, going concern assumption, good will, goods delivered, graduated payment mortgage, gross area, Gross Cash Flow, GCF, Gross Cash Flow, GCF, Gross Investment, GI, gross rent multiplier, gross rent, gross lease, highest and best use, historical cost, historical exchange price, hypothecate, improvements, income, income property, income statement, statement of earnings, profit and loss statement, incomes, incremental investments, Incremental Investments,II, indexed loan, indexed loan, indirect costs, industrial property, input measures, installments, institutional lender, instrument, intangible assets, International Accounting Standards Committee, IASC, International Accounting Standards, IAS, International Financial Reporting Standards, IFRS, interst-only loan, intrinsic value, inventory, inventory layer, Inventory Turnover Period, ITP, investment analysis, investments, investments by owners, investments in leases, junior mortgage, just compensation, land, land register authority, land rent, lease, lease with option to purchase, lessee, tenant, lessor, level-payment mortgage, license, lien, lien theory, LIFO allowance, Linear Information Dynamics, LID, liquidating dividends, liquidation approach, liquidity, listing broker, long-term assets/liabilities, maintenance fee, management accounting, management agreement, market value, master plan, matching costs and benefits principle, matching principle, materiality, merchandise inventory, mineral right, mortgage, mortgage bonds, mortgage constant, mortgage insurance, mortgage loan certificates, mortgage loan contract, mortgage pool, mortgagee, mortgagor, negative amortization, net assets, Net Cash Flow, NCF, net comprehensive income, Net Economic Income, NEI, net income, net income, Net Operating Profit after Taxes, NOPAT, Net Operating Profit less Adjusted Taxes, NOPLAT, net present value, net realizable value, net rent, net lease, neutrality, noncurrent assets; fixed assets, noncurrent liabilities, nonrecourse loan, notes receivable, open mortgage, operating cycle, Operating Cycle,ОС, ordinary activities, other operating income, other payables, other receivables, other debtors, owners' equity, stockholders' equity, capital and reserves, participation mortgage, partition, payables to affiliates, percentage-of-completion method, percentage-of-sales method, performance metrics, permanent differences, permanent tax liability, personal property, personalty, pervasive constraint — cost-benefit relationship, pooling of interests method, positive goodwill, power of sale, prepaid expenses, prepayment clause, prepayment penalty, prepayment privilege, present value, price level adjusted mortgage, primary mortgage market, property, plant, and equipment; plant assets; tangible fixed assets, prospective treatment, provisions for liabilities and charges, prudence principle, or conservatism, public record, publicity, purchase method, rate of return, raw materials inventory, real estate, real estate, real estate agent, Real Estate Investment Trust, REIT, real estate market, realizable value, realized, reassessment, receivables from affiliated companies, receivables.debtors, recreational property, refundable value-added tax, regress (recourse) right, reliability, renovation, rent, replacement cost, replacement cost, replacement cost new, replacement reserve, representational faithfulness, reproduction cost, reproduction cost new, residential mortgage loan, residential property, Residual Earnings , RE, Residual Earnings Model, REM, residual earnings, RE, Residual Earnings, RE, Residual Income Based on Market Values, Residual Income based on Market Values, RIMV, residual income flows, Residual Income Model, RIM, residual income model, RIM, Residual Income Model, RIM, residual income, RI, Residual Income, RI, Residual Operating Income Model, ReOIM, Residual Operating Income, ReOI, residual operating income, ReOl, Residual Value, RV, retained earnings, retrospective treatment, Return on Assets, ROA, Return on Equity, ROE, Return On Gross Assets, ROGA, Return On Net Assets (Return On Invested Capital, Return On Capital Employed),RONA (ROIC, ROCE), Return On Net Operating Assets, RNOA, revaluation lease, revenue, revenue recognition principle, right of survivorship, ROCE, rollover loan, royalties, salaries and wages payable, sale-leaseback, sales, sales revenue; turnover, Salvage Value, SV, savings and loan association, second mortgage, secondary mortgage market, security deposit, self-amortizing mort gage, selling broker, share capital; capital stock, Shareholder Value Added, SVA, Shareholder Value Added, SVA, site, site analysis, site value, situs, social responsibility accounting, subcontractor, subdivision, sublease, sum-of-the-units, or units of production method, survey, surveying land, tax accounting, tax basis, tax basis, tax expense, tax shelter, taxable profit, taxable temporary differences, taxes payable, temporary differences, temporary differences, terminal, continuing value, time period assumption, timeliness, title, title, title company, title insurance, title search, title theory, Total Business Return, TBR, Total Business Return, TBR, Total Shareholder Return, TSR, Total Shareholder Return, TSR, Total Shareholers Return, TSR, trade fixtures, transaction costs, true and fair view, trustee, undivided interest, unearned revenue; deferred income, unrecognized goodwill, US GAAP, value, value-based management, VBM, verifiability, warranted value, warranty deed, water right, Weighted Average Cost of Capital, WACC, weighted-average method, work in process, zoning ordinance, асcelaration clause




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(c) 2007-2009 Economicus, ABBYY, ВШМ СПбГУ