ЩОДО ФОРМУВАННЯ СТАТУТНОГО КАПІТАЛУ  В ФЕРМЕРСЬКИХ ГОСПОДАРСТВАХ

Olena Biriuk; Mykhailo Kotsupatryi; Valentyna Hlyvenko

doi:10.18372/2786-5487.1.17693

REGARDING THE FORMATION OF STATUTORY CAPITAL IN FARMING ENTERPRISES

Authors

Olena Biriuk Kyiv National Economic University named after Vadym Hetman https://orcid.org/0000-0001-6784-3035
Mykhailo Kotsupatryi Kyiv National Economic University named after Vadym Hetman https://orcid.org/0000-0001-5528-3210
Valentyna Hlyvenko National University "Chernihiv Polytechnic" https://orcid.org/0000-0002-4590-3567

DOI:

https://doi.org/10.18372/2786-5487.1.17693

Keywords:

agricultural farm, formation of statutory (contributed) capital, contributions made by members of the agricultural farm

Abstract

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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Published

2023-07-25

How to Cite

Biriuk , O., Kotsupatryi , M., & Hlyvenko , V. (2023). REGARDING THE FORMATION OF STATUTORY CAPITAL IN FARMING ENTERPRISES. Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution, 1(3), 171–179. https://doi.org/10.18372/2786-5487.1.17693