THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER
The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the b...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-06-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1471 |
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| _version_ | 1832541861354405888 |
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| author | K. O. Evdokimova Z. V. Chebotareva |
| author_facet | K. O. Evdokimova Z. V. Chebotareva |
| author_sort | K. O. Evdokimova |
| collection | DOAJ |
| description | The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described. |
| format | Article |
| id | doaj-art-e693eb06153f4377a7e0f242185f53c4 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-e693eb06153f4377a7e0f242185f53c42025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-06-010513614010.26425/1816-4277-2019-5-136-1401381THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNERK. O. Evdokimova0Z. V. Chebotareva1State University of ManagementState University of ManagementThe purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described.https://vestnik.guu.ru/jour/article/view/1471capitalbalance sheetreservesprofitloss |
| spellingShingle | K. O. Evdokimova Z. V. Chebotareva THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER Вестник университета capital balance sheet reserves profit loss |
| title | THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER |
| title_full | THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER |
| title_fullStr | THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER |
| title_full_unstemmed | THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER |
| title_short | THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER |
| title_sort | third section of accounting balance passive is the territory of the organizational owner |
| topic | capital balance sheet reserves profit loss |
| url | https://vestnik.guu.ru/jour/article/view/1471 |
| work_keys_str_mv | AT koevdokimova thethirdsectionofaccountingbalancepassiveistheterritoryoftheorganizationalowner AT zvchebotareva thethirdsectionofaccountingbalancepassiveistheterritoryoftheorganizationalowner AT koevdokimova thirdsectionofaccountingbalancepassiveistheterritoryoftheorganizationalowner AT zvchebotareva thirdsectionofaccountingbalancepassiveistheterritoryoftheorganizationalowner |