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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Accounting and Control of Authorized Capital Movement |
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| Creator |
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Belousov, M.O. |
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| Subject |
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???????? ?????????? ???????? ???????????? ????? ????????? ??????? ???????????? ?????????? ??? ?????????? ???????? accounting for authorized capital control of authorized capital corporate rights treasury stock business entities authorized capital movement |
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| Description |
? ????????????? ?????? ?????????? ?????????? ?? ?????????????-????????? ?????? ??????????????? ?????? ? ???????? ???? ?????????? ???????? ? ????????????? ???????????. ?????????? ???????? ?????????-???????? ???????? ?????????? ???????? ?? ??????????? ????? ???????? ???? ??????. ???????? ?? ??????????? ??????? ?????????? ???????? ?? ????????????? ?????? ??? ????? ??????????????? ?????? ?? ????????. ???????????? ?????????????? ?????????????? ???????? ???????? ?? ????????? ??????????? ??????? ?????????? ????????. ????????????? ???????? ?????? ?????, ?? ? ???????? ?? ?????????? ????????, ???? ?????????? ?????????? ???????? ????? ?? ?????? ???????????? ??????? ?????? ???????????? ???????? ? ??????????? ??????????? ?????????? ?????????? ?????????. ???????????? ???????? ????????? ???????? ?? ?????????? ?? ????????? ?????????. ??????? ?????????? ???? ????????????? ???????? ?????? ?????????? ???????? ?? ?????????? ?? ?????????????? ????????, ?? ?????????? ?????????? ??????????????? ????? ??????????????? ??????. ?????????? ????? ????????? ?????????? ?? ?????????? ??????, ?? ???????????? ?????????? ??????????? ?????????? ??? ??? ?????????? ????????. ???????????? ??????? ????????????? ?????????????-??????????? ???????????? ???????????? ???????? ???? ?????????? ???????? ? ????????? ??????? ????????? ????????? ????????????? ????????.
Theoretical, organizational and methodic bases of accounting and control of the authorized capital movement in business entities have been extended in the dissertation. Evolution of economic and legal essence of authorized capital has been studied as well as stages of development of its accounting have been determined. Concepts ?authorized capital? and ?corporate rights? have been specified and differentiated for the purposes of accounting and control. Classification characteristics of the owner?s equity have been improved as well as an interpretation of authorized capital?s function has been developed. Algorithm of evaluating property being a contribution into authorized capital, which ensures reliable value of property basing on use of methods of fair value estimation taking into consideration International Financial Reporting Standards, has been suggested. Elements of accounting policy concerning transactions with authorized capital have been improved. Suggestions concerning developing methods of accounting for treasury stock on balance sheet and off-balance sheet accounts have been made, which secure increasing information value of accounting data. Forms of source documents and internal reports, which ensure forming of analytical information about authorized capital movement, have been worked out. Directions of improving organizational and methodic support of internal control of authorized capital movement in the context of protecting interests of corporate relations? participants. |
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| Date |
2016-02-16T11:09:51Z
2016-02-16T11:09:51Z 2011-05-05 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/919
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| Language |
uk
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| Relation |
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| Publisher |
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