| | PROBLEMS OF MODERN ECONOMICS, N 3 (63), 2017 | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | Trushevskaya A. A. Assistant Professor, Chair of Finances and Bookkeeper Accounting, Smolny Institute of the Russian Academy of Education, PhD (Economics) Kosonogova E. S. Assistant Professor, Chair of Bookkeeping Accounting and Analysis, St. Petersburg State Economic University, PhD (Economics)
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| The article focuses on informational support of investment projects on the basis of industrial standardization approach in accounting and reporting. The authors discuss possibilities of application of the international standards of accounting and reporting in the spheres of hotel business and hospitality industry for the purposes of evaluation of investment projects in these spheres. Particular attention is given to performance indices such as GOPPAR and REVPAR. The article describes the approach to implementation of methodological and instrumental tools of branch standardization into the system of informational support with regards to analysis and evaluation of investment projects. The authors present their methodological recommendations for financial report developing with regards to the branch specificity of the investment project; methodology and classification of the Uniform System of Accounts for the Lodging Industry (USALI) is taken as the basis of the research | Key words: investment project, informational support, international standards of accounting and reporting, branch specialization, USALI | Pages: 82 - 84 |
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