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 100
- Downloads 0
Bank Institutions in the Development of Integration Processes on the Investment Market of Ukraine
The article discloses the problems in improvement of investment climate, investment infrastructure and development of investment market of Ukraine due to participation of bank institutions in the integration processes on...
The meaning of labour potential of the enterprise
The purpose of this article is to analyse the meaning of the notion «labour potential of the enterprise» through its main characteristics. The article analyses the approaches to definition of the concept of labour potent...
Criteria for Evaluating of Competitiveness of Air Transport Enterprises of Ukraine
Aim of this paper is to develop theoretical concepts and practical recommendations for development and improvement of criteria for evaluating of competitiveness of air transport enterprises of Ukraine. Methodology of res...
Економічна сутність і значення інвестицій та інвестиційної діяльності суб’єктів господарювання
В статті розкривається економічна сутність і значення інвестиційної діяльності суб’єктів господарювання. Узагальнюючи вищезазначене, систематизуємо найбільш важливі ознаки інвестицій: дозволяють реалізувати безліч цілей...
Crisis Management in the Banking in Context of Information Asymmetry
The purpose of this article is the analysis of the impact of information asymmetry in the financial stability of the banking system of Ukraine and the definition of the measures to leveling in the context of crisis manag...