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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ???? ?????????? ????????
Accounting and Control of Authorized Capital Movement
 
Creator ????????, ?????? ?????????????
Belousov, M.O.
 
Subject ?????????????? ????? ?????????? ????????
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accounting for authorized capital
control of authorized capital
corporate rights
treasury stock
business entities
authorized capital movement
 
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.
 
Date 2016-02-16T11:09:51Z
2016-02-16T11:09:51Z
2011-05-05
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/919
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????