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ВЛАСНИЙ КАПІТАЛ ПІДПРИЄМСТВА, ЯК ЕКОНОМІЧНА КАТЕГОРІЯ, ТА ЙОГО ОБЛІК // Company’s owners’ equity as an economic category and its accounting reflection

Author

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  • Бобяк, Андрій Петрович

    (Національна академія статистики, обліку та аудиту)

Abstract

Problems of accounting and analysis of formation and changes of owners’ equity have been considered as well as theoretical bases of company’s owners’ equity recognition and its accounting reflection have been generalized. У статті розглянуто проблеми обліку й аналізу формування та змін власного капіталу, узагальнено теоретичні засади визнання власного капіталу підприємства та його бухгалтерський облік.

Suggested Citation

  • Бобяк, Андрій Петрович, 2011. "ВЛАСНИЙ КАПІТАЛ ПІДПРИЄМСТВА, ЯК ЕКОНОМІЧНА КАТЕГОРІЯ, ТА ЙОГО ОБЛІК // Company’s owners’ equity as an economic category and its accounting reflection," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 19(1).
    • Handle: RePEc:scn:000pbo:43193
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