Home  Journals  International Accounting  6(300) - 2014 February

The Project of the accounting's federal standard "The Information about the stockholder equity of organization"

Available online: 8 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The stockholder equity is one of the most important parts of the activity of each organization. Today we cannot find the equal sense of term "stockholder equity" in scientific literature, normative and legislative documents. That is why researchers and practitioners modify structure and composition of the stockholder equity. The reason of this problem can be associated with absence the normative documents which can to describe the rules and procedures of disclosure information about stockholder equity. The authors worked out the project of the accounting's federal standard. It can to decide this problem.

Keywords: stockholder equity, authorized capital, capital reserves, additional capital, retained profit

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

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