??????? ??????? ?? ?????? ?????????? ??????????? ? ?????? ????????????? ????????????? ?????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????? ??????? ?? ?????? ?????????? ??????????? ? ?????? ????????????? ????????????? ?????????
Own capital as accounting research object in conditions of reorganization of economical societies |
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| Creator |
???????, ?.?.
Shubenko, E.S. |
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| Subject |
?????????????
??????? ??????? ????? ?????? ???????????? ????? ?????? ???? ????????? reorganization own capital net assets corporative rights protection of owners? rights |
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| Description |
? ?????? ????????????? ????????????? ????????? ???????? ????????? ??????? ???? ????????? ????????? ???? ???????? ????????. ?? ????? ???????? ???????? ????????? ?????? ???????? ? ??????? ????????? ? ?????????? ?? ?????????? ?? ????????? ?????? ? ????? ???????????? ?????????? ??????? ???????? ???? ?????????? (?????????) ? ????????? ? ??????? (????????). ??????? ??????? ?? ??????????? ???????? ???????? ?? ?????????? ?????? ????? ???????? ????????-???????? ????? ???????? ? ????????? ? ?????? ?????????????. ???? ??????????? ??????? ? ?????????? ?????????? ?????????? ???????? ???????? ??? ???????? ??????????? ?????????? ???????????? ?????????? ??????? ????????? ? ?????? ?????????????. ??? ?????????? ??????????? ???? ???????????? ????????? ???????? ???????? ??? ?????????? ???????? ?????? ???????, ????????????? ???? (???????????, ?????????? ????????) ?? ???????????? ?? ??????? ?? ???????????? ? ????????? ? ?????????. ????????? ??????????? ????????? ????????? ???????? ???????? ???????? ? ?????? ????????????? ????????????? ????????? ?? ???????????? ????? ?????????? ????????????? ?????????-???????????(?) ???? ?????? ?? ????????????? ????, ???????????? ??????? ????????, ?? ???????????? ????? ? ??????????-???????????????(??). ???? ????????? ???????? ???????? ????? ?????????? ????????? ???? ?????? ????????????? ?? ????????? ???????? ? ??? ?? ??????????? ????????????? ?????? ???????? ???????? ? ????????? ?????????? ?????????? (?????????).
In conditions of reorganization of economical societies, owners make decisions about further juridical future of their capital. Consequently, the main task concerning accounting of operations with own capital is to arrange them according to law to provide accounting protection of stockholders? property rights in operations with stocks. The existing approaches to the definition of own capital don?t allow to see accounting and juridical essence of operations with property in conditions of reorganization in detail. The aim of the research is to create an exact definition of own capital for organization of accounting about providing own capital management in conditions of reorganization. To reach the goal the author systematizes the structure of own capital and determines the value of net assets, corporative rights (nominal, balanced value) and explains their function as instruments in operations with property. The current research allows to define the essence of own capital in conditions of reorganization of economical societies as the obligation before economical societies-sellers? owners about the exchange of their corporative rights ensured with net assets for the corporative rights in the society of legal successor. Such understanding of own capital gives a possibility to outline all the spectrum of calculating and accounting operations with it and provide the connection of own capital accounting with stockholders? property interests. |
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| Date |
2017-01-25T09:24:59Z
2017-01-25T09:24:59Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5753
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| Language |
uk
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| Relation |
?????? ????.?????: ?????????? ?????;4(78)
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| Publisher |
????
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