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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ???????????? ???????? ?? ?????????? ???????? ???????? ????: ??????????? ???????????? ?????????????? ????????? ???????? ???????
Accounting reflection of property rights contributed into authorized capital: peculiarities of applying the alternative concepts of assets? recognition |
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| Creator |
????????, ?.?.
?????????, ?.?. Romanchuk, E.V. Shymanska, E.V. |
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| Subject |
??????? ?????
????????? ???????? ??????? ????????? ???????? ????????? ????????? ?????????????? ????? property rights concepts of assets? recognition control concept property rights concept accounting |
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| Description |
?????????? ??????? ????? ???? ???????? ?????????????? ???????? ?? ?????????? ???????? ?? ????? ???????? ????. ????????? ???????????? ?????? ??????????? ?????? ?? ????????? ???????? ???? ?? ?????? ?? ??????????????? ???????? ?? ????????????? ?????????. ???????? ??????? ??????????? ???????????? ?????? ? ?????????????? ????????? ???????? ??????? ??? ?????? ???????? ????, ???????? ?? ?????????? ????????, ?? ?????????????? ?? ????? ?? ???????????? ?????????? ?????????? ?????????? ?????????.
The legal norms concerning the subject of business contract as well as possibilities of including of property rights have been studied. The comparative analysis of operating leasing and acquiring property rights as a contribution to the authorized capital according to the Article of Incorporation has been carried out. The issues of appropriateness of applying the alternative concepts of assets? recognition have been revealed in case of accounting for property rights contributed into the authorized capital; and their influence on the content of the financial statements indexes has been analyzed. |
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| Date |
2016-04-18T09:07:12Z
2016-04-18T09:07:12Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2917
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.1(25)
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| Publisher |
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