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Концепция Интегрированного Учета Элементов Собственного Капитала Коммерческих Организаций

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  • КЫШТЫМОВА ЕВГЕНИЯ АЛЕКСАНДРОВНА

    (Российский экономический университет имени Г.В. Плеханова)

Abstract

The article deals with the conceptual directions of development of an integrated accounting svstem that combines techniques of accounting and taxation equitv components during the transition to IFRS. Shows the group equitv components of uniform signs in order to create accounting procedures to estimate the cost of equitv capital. Discloses a technique of the account of retained earnings as a key element of company's own capital, the technique of integration svstem of accounts for the financial result in the svstem of accounting and taxation.

Suggested Citation

  • Кыштымова Евгения Александровна, 2015. "Концепция Интегрированного Учета Элементов Собственного Капитала Коммерческих Организаций," Известия Тульского государственного университета. Экономические и юридические науки, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Тульский государственный университет», issue 4-1, pages 111-120.
    • Handle: RePEc:scn:013908:16363864
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