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International Accounting
 

Formation of systematized information on own capital of corporation

Vol. 15, Iss. 13, APRIL 2012

Available online: 2 April 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Sapojnikova N.G. Doctor of Economics, professor, head of department “Accounting”, Voronezh State University
sapozh@yandex.ru

Systematization of the accounting information on capital formation and on equity capital flow of an entity is discussed in the article. The disclosures in financial statements of information on the elements making own capital are presented in the in the article.

Keywords: capital, profits, share, revaluation, fixed assets, accounting financial reporting

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

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