Accounting of reserve capital in commercial organizations
A capital reserve or a fund is established as a guarantee for the capital invested into the production, and is part of the retained income (equity capital) reserved in order to cover any potential losses, unexpected costs, and liabilities. This is why it is important to properly arrange for the acco...
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| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/1641 |
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