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 109
- Downloads 0
Control of Public Procurement and Impact of its Results on the Effectiveness of the Implementation of Procurement Procedures
The purpose of this work is to investigate the procedure of control in Ukraine for the implementation of public (government) procurement and to analyze the results in terms of their impact on the effectiveness of procure...
Necessity of Formation of the Accumulation Fund for Enterprises
The article considers the problem of formation of the accumulation fund for businesses. Improving the efficiency of production complexes at the present stage of development of the domestic economy largely depends on the...
Financing of Higher Education Institutions in Terms of the Implementation of Higher Education
The system of financing sources of higher educational schools is analyzed. Special attention is paid to the formation of special capital stocks and investments process in scientific research and innovations. Prospects po...
Global monetary and financial system as a part of the new geo-economic space
The article reveals essence of the notion of geo-economics. Analyzed and substantiated interconnection of politics and economics. Determined the role of international financial institutions and the global monetary syste...
The Rating Systems of Ranking of the Higher Education Institutions: Ukrainian and International Methodologies
The main aim of this article is to analyze the methodology of ranking of the higher education institutions by using the international and Ukrainian rating systems. The article describes the conceptual bases of methodolog...