REGARDING THE FORMATION OF STATUTORY CAPITAL IN FARMING ENTERPRISES
Keywords:agricultural farm, formation of statutory (contributed) capital, contributions made by members of the agricultural farm
The order and methodology of reflecting the formation of statutory (contributed) capital in agricultural farms are being considered in accounting. A two-stage approach to the accounting representation of the formation of statutory (contributed) capital in agricultural farms is proposed: registration of the farm's charter (including the amount of statutory capital and members' shares in the statutory capital) during state registration as a business entity (legal entity), and the formation of statutory capital through contributions made by the members of the agricultural farm.
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Copyright (c) 2023 Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution
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