Home  Journals  International Accounting  23(317) - 2014 June

Accounting as an information base decision making in management of own capital

Available online: 21 June 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 34-38

The article provides recommendations on improving recording of reinvested earnings. The author also provides a reflection of the additional indicators that display in reporting the use of profit for the industrial development of an organization.

Keywords: equity, retained earnings, financial results, capitalized profits, reinvested earnings, accounting statements, financial statements

References:

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2. Kuter M.I., Gurskaia M.M., Komkova Zh.L. Sovershenstvovanie sistemy finansovykh pokazatelei [Improvement of financial performance]. Ekonomika ustoichivogo razvitiia –Sustainable development of economy, 2012, no. 7, pp. 117–122.
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4. Order of the RF Ministry of Finance “Reference terms of accounting and financial reporting in the Russian Federation” of July 29, 1998 № 34n.
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6. Skripkina O.V. Sovershenstvovanie sinteticheskogo ucheta neraspredelennoi pribyli (nepokrytogo ubytka) [Improvement of synthetic accounting of retained earnings (uncovered loss)]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta – Bulletin of Voronezh State Agricultural University, 2010, no. 4, pp. 137–140.
7. Cheglakova S.G., Skripkina O.V. Uchet neraspredelennoi pribyli (nepokrytogo ubytka) [Accounting of retained earnings (uncovered loss)]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2011, no. 27, pp. 7–12.
8. Khabarova L.P. Raspredelenie neraspredelennoi pribyli [Distribution of retained earnings]. Bukhgalterskii biulleten' – Accounting bulletin, 2008, no. 3, pp. 6–10.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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