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International Accounting

45(243) - 2012 December

Separate issues of accounting of client capital

Vol. 15, Iss. 45, DECEMBER 2012

Available online: 5 December 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Chaykovskaya L.A. Doctor of Economics, Professor of department "Financial Accounting and Audit", the Russian Economic University named after G.V. Plekhanov
chaik4@yandex.ru

Bystrova Y.O. Graduate Student of department "Financial Accounting and Audit", the Russian Economic University named after G.V. Plekhanov
juliansh86@mail

The client capital is a basis providing the functioning and development of the modern organization. The formation of the long-term, strong relations with clients, buyers is one of the major strategic tasks. For the solution of this task it is necessary to create effective system of the account and an assessment of the client capital. In the article the separate issues of the account and an assessment of elements of the client capital according to IFRS, and existing problems and the possible directions of improvement of registration system in their relation are considered.

Keywords: customer capital, customer relations, intangible assets, IFRS

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

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