SPECIFIC ASPECTS OF EQUITY CAPITAL ACCOUNTING FOR ACCOUNTANCY SUBJECTS OF PUBLIC SECTOR
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 11
Abstract
In this work constituent elements of equity capital of accountancy subjects in the public sector have been considered. The algorithm for calculating the size of equity capital of accountancy subjects in the public sector at the end of the reporting year has been developed and the methodology of equity capital accounting for accountancy subjects of public sector in the context of its components has been disclosed, among them: accounting of contributed capital; accounting of capital in surplus valuations; accounting of capital of enterprises; accounting of financial results of budget performance. The use of the algorithm and methodology of accounting proposed by us will contribute to complete, reliable and unbiased reflection of information on equity capital in the reporting of accountancy subjects of public sector.
Authors and Affiliations
O. O. Sidorenko
Keywords
Related Articles
- EP ID EP637609
- DOI -
- Views 97
- Downloads 0
DIVERSIFICATION AS A BASIS OF THE DEVELOPMENT OF THE MARKET OF CREDIT RESOURCES FOR AGRICULTURAL ENTERPRISES
In the article the influence of diversification processes on the market of credit resources for agricultural enterprises is considered. The concept of diversification of enterprises is defined. The purpose of diversifica...
THE FITURES OF THE TAX REGULATION OF THE EU COUNTRIES
The article summarized and systematized foreign experience in Tax Policy in the European Union. The main types of taxes and tax aspects in the European Union.
EFFECTS OF IDEOLOGICAL CLASS-SEPARATION OF ECONOMIC THEORY: SCIENTIFIC-COGNITIVE AND SOCIAL ASPECTS
In the article the question of the influence of the «splitting» of economic theory, which occurred in Х1Х century, the process of formation and the current state of the science. Dana critical assessment of some of the mo...
DECENTRALIZATION AND ITS FINANCIAL ASPECTS IN CONTEMPORARY SOCIO-ECONOMIC CONDITIONS OF UKRAINE
It’s researched the content types, the advantages and disadvantages of decentralization. In order to determine the measures of local budgets autonomy it’s carried out the comparison of state and local finances. The artic...
FORMATION AND IMPLEMENTATION OF ENVIRONMENTAL POLICY IN UKRAINE IN THE CONTEXT OF THE EXPERIENCE OF POLAND
The features of the management system in the sphere of environmental protection in Poland are studied in the article. The main trends and problems of the process of forming the environmental policy of Poland in accordanc...