The Сoncept of Сapital and Its Recording in Accounting
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2015, Vol 28, Issue
Abstract
Capital, as an economic category ambiguously interpreted in the economic literature, however, are unanimous approaches to defining its main features. Capital, as an object of accounting insufficiently studied, in particular, is not included specifics agricultural sector and the presence in it of undertakings of different legal forms. According aim delivered identify problematic aspects and areas for further research to substantiate your support of capital in agriculture. There are different conceptual approaches to understanding the capital. In modern conditions of society requires assessment and recording and reporting intellectual capital. The aim of modern accounting standards is information support of decision-making potential investors to invest in the company. Accounting based on the decisions of the leadership and declared in the accounting policy of the company. In practice, very often you can find the same accounting policies as every business is unique. Therefore, in terms of financial results is quite difficult to assess the prospects of the enterprise. Indicator EVA is an estimate of the true revenue business, and it differs significantly from the accounting profit. According to the basic concept of capital formation underlying the financial statements, as is the treatment of capital that generates income, not taking into account the peculiarities of agriculture sector where capital formation and its use significantly affect land relations. Land capital is not reflected in the account, which reduces the analytical quality of financial reporting and does not ensure comparability of accounting information. Category capital is multifaceted. Not enough research is the methodology of calculation of intellectual capital. For the agricultural sector has a crucial role land capital, which needs to improve the analytical quality of financial reporting, analytical accounting capital. Directions for further research in this regard is the accounting model the formation and movement of equity cooperatives, land and intellectual capital as accounting objects.
Authors and Affiliations
Vera Savchenko, Valentina Kryachko
Keywords
Related Articles
- EP ID EP354148
- DOI -
- Views 81
- Downloads 0
Innovative Factors of Labour Market Development Under Conditions of Transformation Changes
The problems of realization of innovative factors of labour market development and definition of the specific features of its existence remain most important for modern researches and investigations. Until now the most s...
Enterprise Management with Account of the Positions of Concerned Parties
The purpose of the article is to improve business management based on consideration of environmental factors by structuring the possible components of concerned parties and building a system of liabilities of the enterpr...
The Balance of the Labor Market as an Element of State Regulation of Its Economic Safety
Aim of the article reduced to the development of theoretical and methodological foundations of state regulation of labor market economic security. Such regulation based on the establishment of optimal relations between i...
Definition of the Eessence of the Concept of "Taxation" in the Context of its Perception as a Social Process
The purpose of this study is to determine the essence of the concept of "taxation" from the standpoint of its understanding as a social process based on disclosure of its specific properties, characteristics, key feature...
Economic Categories in Tax Relations System: Interconnection, Interdependence and Semantic Differences in the Nature of Concepts
The aim of this research is to study the essence, interrelation and interdependence of economic categories such as "tax system", "system of taxation", "tax mechanism," "taxation mechanism" in tax relations system. The s...