IMPROVEMENT ACCOUNTING AND INFORMATION SUPPORT OF ENTERPRISE MANAGEMENT'S CAPITAL
Journal Title: Сталий розвиток економіки - Year 2016, Vol 32, Issue 3
Abstract
Purpose to develop proposals to improve accounting and information support of the management of equity of the company. Methodology of research. The used method in the study of theoretical generalization and comparison basis was the establishment of free nature of the fair value of the received/transferred assets. The logical method, methods of induction and deduction, grouping and summarizing made the basis of proof of the relationship between accounting and taxable income; abstract logical method at a synthesis of theoretical positions, establishing causal relationships and forming opinions and suggestions. Findings. The essence of free received/transferred assets as assets that do not involve the provision to the person communicating any reimbursement from the side (or on behalf of) the person who takes them. We consider free forms of income/assets transfer. The essence of fair value obtained free of charge/transferred assets and the procedure for its determination. Procedure to free evaluation received/transferred assets. Practical recommendations for improving accounting and information support of the management of the company equity by introducing internal (management) reporting, namely the report free of receipt/transfer of assets will meet the information needs of mainly domestic audiences. Originality is to improve accounting and information support of the management of the company equity by introducing internal (management) reporting, namely the report free of receipt/transfer of assets, which has actually become not only a source of information on facility management, but effective tool internal control of business. Practical value is that the main provisions of the study in the form of proposals and guidelines can be used by business entities in the internal (management) reporting companies that will simplify the management of equity and make informed management decisions and informed at separately single company.
Authors and Affiliations
Larysa Ocheretko, Maksym Boliuta
Keywords
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