????????-?????????? ???????????? ?????????? ??????? ?????????
Електронний архів Житомирського державного технологічного університету
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| Title |
????????-?????????? ???????????? ?????????? ??????? ?????????
Accounting and analytical implementation of the company equity |
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| Creator |
????????, ?.?.
???????, ?.?. Legenchuk, S.F. Polishchuk, I.R. |
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| Subject |
??????? ???????
????????? ???????? ???????? ???????? ???????? ????????? ?????????? ??????? ????????? ??????? ????????? ??????? ????? ?????? equity equity structure accounting policy strategy additional capital reserve capital authorized capital net assets |
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| Description |
????????????? ???????? ????????? ???????? ???? ???????? ????????: ??????? ??????????, ?????????? ?? ????????? ?????????? ????????, ???????? ?????????????? ??? ?????????, ?????????? ? ????????? ?????????, ??????? ?????????? ??????????? ???????, ??????? ???????????? ????????? ???????? ???????? ??? ?????? ?? ?????????? ????? ??????? ??????, ??????? ??????? ?????????? ?? ???????? ?? ??????????????? ???????; ?????????? ?? ???????????? ?????????? ???????? ? ???????????? ????????? ?? ?????? ?? ???????????? ?????????????? ? ?????? ????? ???????? ??????, ??????? ????????? ?? ???????????? ?????? ????????, ??????????? ?? ????????????? ???????????? ???????????, ????????? ????????????? ??????? ????????????? ?????????? ? ?????????? ???????? ?? ????????????? ??????? ?????? ?????????? ???????. ?????????? ???????? ??????????? ?????????? ????????, ? ??????? ? ??????????????? ???????? ?????? ???????, ?? ??????????? ????????, ? ???? ??????????????? ?????????? ????? ??????????? ??????? ????? ?????????? ?????????, ??? ???????????? ?????????????? ?????????? ???????????? ?????????? ? ????????? ???????? ????????????? ???? ??????????. The elements of the accounting policy for equity: the formation, increase and decrease the share capital, the ratio between the statutory limit, additional and reserve capital, the procedure for revaluation of fixed assets, the use of components of equity in the distribution and redemption of shares of its own emission, order the payment of dividends on ordinary and preferred shares; formation and use of reserve capital of the state must control the accumulation and reserved for certain purposes funds, the establishment and use of funds development, production and material incentives for workers to check compliance with current legislation and statutory reserve capital and reliability of the sources of their own assets have been proposed. The algorithm correction in share capital in connection with the discrepancy between net asset value and additional capital in the event of non-compliance of the actual depreciation of fixed assets to the financial reporting to ensure the continuity of the company and the performance of corporate property rights of shareholders has been developed. |
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| Date |
2016-04-21T08:19:21Z
2016-04-21T08:19:21Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2995
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
????
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