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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ?????: ????????????? ??????? ????? ? ???????????????
Additional paid-in capital: theoretical aspects of accounting and taxation |
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| Creator |
????????, ?.?.
Korotaev, S.L. |
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| Subject |
?????
??????????? ????? ??????????????? income additional paid-in capital taxation |
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| Description |
??????????? ?????????? ??????? ????? ? ??????????????? ???????????? ??????, ????????????? ? ??????????? ????????? ??? ????????? ?????????? ?????. ????????????? ??????? ? ????? ? ??????????????? ???????????? ??????, ??????????? ? ??????, ???????, ??????????, ? ????? ??????????????? ????. ???????????? ??????????? ????????????? ???????????? ??????. ?????????????? ?????????? ??????????? ?? ????????????????? ??????????? ??????? ????? ? ??????????????? ???????????? ??????. The problematic issues of accounting and taxation for additional paid-in capital have been examined. The additional paid-in capital is considered in the article as a capital formed in stock-companies while Initial Public Offering (IPO). Approaches towards accounting and taxation of additional paid-in capital have been analyzed, as well as the approaches being practiced in Russia, Ukraine, Kazakhstan as well as supported by IAS (International Accounting Standards) have been analyzed. The directions of applying the additional paid-in capital av been described. The specific proposals on improving the current system of accounting and taxation for additional paid-in capital have been grounded. |
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| Date |
2016-04-26T07:09:21Z
2016-04-26T07:09:21Z 2012 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3081
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(23)
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| Publisher |
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