Email this article PROBLEMS OF THE ASSESSMENT AND REFLECTION IN ACCOUNTING REPORTS OF OWN CAPITAL OF THE ORGANIZATION
- Authors: Pavlova E.V.1, Borovitskaya M.V.1
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Affiliations:
- Togliatti State University, Togliatti
- Issue: No 2 (2015)
- Pages: 47-50
- Section: Articles
- URL: https://vektornaukieconomika.ru/jour/article/view/304
- ID: 304
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Abstract
For owners and potential investors of the organization the most important source of information are the data containing in accounting reports. Such indicators as the size of own capital is especially important. In the article we will consider problems of reflection of own capital in accounting reports and estimates of its cost by methods of expensive approach. We also will offer ways to improve these methods.
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About the authors
Ekaterina Vladislavovna Pavlova
Togliatti State University, Togliatti
Author for correspondence.
Email: mekti@mail.ru
student of Institute of Finance, Economics and Management
Russian FederationMarina Vladimirovna Borovitskaya
Togliatti State University, Togliatti
Email: geht066@inbox.ru
candidate of economical sciences, assistant professor of chair “Accounting, analysis and audit”
Russian FederationReferences
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