Home  Journals  International Accounting  37(187) - 2011 October

Research of foreign practices in formation of accounting analytical support of equity capital management in commercial organizations (the termination follows)

Available online: 19 October 2011

Subject Heading: Foreign experience

JEL Classification: 

Characteristic features of equity capital accounting in the international practice are considered in the article. The author determines factors influencing equity capital accounting as well as main trends of improvement of accounting analytical support of equity capital management in commercial organizations.

Keywords: еquity capital, capital conceptions, structure of equity capital, provisions, charts of accounts of commercial organizations, IFRS

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

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