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
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