Please use this identifier to cite or link to this item: http://ea.donntu.edu.ua:8080/jspui/handle/123456789/28427
Title: ОБЛІКОВА ПОЛІТИКА ПІДПРИЄМСТВА ЯК ІНСТРУМЕНТ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ В УПРАВЛІННІ ВЛАСНИМ КАПІТАЛОМ
Other Titles: ACCOUNTING POLICY AS A TOOL OF INFORMATION SUPPORT OF FINANCIAL SECURITY COMPANY IN MANAGEMENT BY CAPITAL
Authors: Вітренко, Олена Володимирівна
Keywords: equity, financial statements, accounting policies, dividend policy, evaluation, information support, financial security
власний капітал, фінансова звітність, облікова політика, дивідендна політика, оцінка, інформаційне забезпечення, фінансова безпека
Issue Date: 2015
Publisher: Науковий вісник Херсонського державного університету
Series/Report no.: Економічні науки;11
Abstract: The article is devoted to substantiation of theoretical and methodological provisions for the formation of accounting policy for equity management as an element of financial security company. We consider foreign practice the principles and approaches to the formation of the dividend policy. The tasks of accounting and accounting policy components to evaluation equity components and the choice of dividend policy. In the article the analysis of foreign practice of accounting equity. Determined that the most common practice regarding the valuation of equity is the use of such approaches: as the actual net value of an enterprise; as a loan to the Corporation from its owners. The article stresses the need for the formation of accounting policy regarding the valuation and movement of equity. The accounting policy is one element of encuring the financial security of the enterprise. The basis of preparation and presentation of financial reports based on the two concepts of capital, forming the basis for valuation of a company: financial and physical. Financial concept of disclosure of the cost of capital is based on reporting of controlled resources because it involves the assessment as a special form of economic obligations of the company in respect of the owners. The physical conception of the company’s capital is equated with the cost of resources and requires the disclosure of information about their changes during the reporting period. This conceptual approach is based on the production capacity of the company. It is proved that financial concept of capital laid down in the accounting policy of the enterprise, contributes to the dominance of the evaluation of elements of financial statements at fair value. The application of the fair value of assets and liabilities, in turn, is possible only in the conditions of functioning of domination of the economic nature of the assessment elements of the financial reporting in a process forming of the forward-looking information. The quality of capital management is the greatest risk to investors. Quite another matter – the risks of the company regarding the structure and activities and the use of capital. Therefore, the choice of accounting policy is necessary to consider not only the equity shareholders types of shares, but the cost of the enterprise, such as dependent and highly variable category, which can be reflected in the form of economic-mathematical models with many different directional vectors of factor signs. The construction of such a model will allow to determine the value of factors of structural influences and on this basis to approach the choice of dividend policy of the firm. Стаття присвячена обґрунтуванню теоретичних та методичних положень щодо формування облікової політики у частині управління власним капіталом як елементу фінансової безпеки підприємств. Розглянуто зарубіжну практику щодо принципів і підходів до формування дивідендної політики. Визначені завдання обліку та складові облікової політики щодо оцінки елементів власного капіталу і вибору дивідендної політики.
URI: http://ea.donntu.edu.ua:8080/jspui/handle/123456789/28427
ISSN: 2307-8030
Appears in Collections:Вітренко Олена Володимирівна, к.е.н., доцент, доцент кафедри ОФЕБ



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