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 |
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North Caucasus Federal University
2022-05-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/1641 |
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| _version_ | 1850047694652833792 |
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| author | I. V. Bakholdina |
| author_facet | I. V. Bakholdina |
| author_sort | I. V. Bakholdina |
| collection | DOAJ |
| description | 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 accounting of this capital development and distribution |
| format | Article |
| id | doaj-art-a7f36312ff0647cdb82bec5d2e5479b8 |
| institution | DOAJ |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-05-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-a7f36312ff0647cdb82bec5d2e5479b82025-08-20T02:54:07ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-05-010486891639Accounting of reserve capital in commercial organizationsI. V. Bakholdina0Finance University under the Government of the Russian FederationA 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 accounting of this capital development and distributionhttps://vestnikskfu.elpub.ru/jour/article/view/1641резервный капиталсобственный капиталнераспределенная прибыльcapital reservesequity capitalretained income |
| spellingShingle | I. V. Bakholdina Accounting of reserve capital in commercial organizations Вестник Северо-Кавказского федерального университета резервный капитал собственный капитал нераспределенная прибыль capital reserves equity capital retained income |
| title | Accounting of reserve capital in commercial organizations |
| title_full | Accounting of reserve capital in commercial organizations |
| title_fullStr | Accounting of reserve capital in commercial organizations |
| title_full_unstemmed | Accounting of reserve capital in commercial organizations |
| title_short | Accounting of reserve capital in commercial organizations |
| title_sort | accounting of reserve capital in commercial organizations |
| topic | резервный капитал собственный капитал нераспределенная прибыль capital reserves equity capital retained income |
| url | https://vestnikskfu.elpub.ru/jour/article/view/1641 |
| work_keys_str_mv | AT ivbakholdina accountingofreservecapitalincommercialorganizations |