Home  Journals  International Accounting  38(188) - 2011 October

Foreign practice of formation of registration-analytical maintenance of management by own capital of the commercial organizations (termination)

Available online: 25 October 2011

Subject Heading: Foreign experience

JEL Classification: 

In the article features of the account of own capital in the international practice are considered. The factors influencing the account of own capital, and also the basic directions of perfection of registration-analytical maintenance of management are revealed by own capital.

Keywords: own capital, capital concepts, structure of own capital, reserves, books of accounts of the commercial organizations, MSFO

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

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