ACCOUNTING PROVISIONS FOR INCREASING THE EQUITY CAPITAL OF FARMING ENTERPRISES

Authors

DOI:

https://doi.org/10.18372/2786-5495.1.17769

Keywords:

farming, increase in authorized (composite) capital, contributions of new members of the farming community, additional contributions of members of the farming community, retained earnings

Abstract

The procedure and methodology for accounting for the increase of the statutory (share) capital in a farm enterprise across different areas are considered. A proposed approach for accounting for the increase of the statutory (share) capital in farm enterprises includes recording the contributions of new members, additional contributions of existing members, and the use of undistributed profits.

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Published

2023-08-09

How to Cite

Biriuk , O., & Kotsupatryi , M. (2023). ACCOUNTING PROVISIONS FOR INCREASING THE EQUITY CAPITAL OF FARMING ENTERPRISES. Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects, 1(3), 102–111. https://doi.org/10.18372/2786-5495.1.17769

Issue

No. 3 (2023): Dedicated to the 90th anniversary of the National Aviation University

Section

Статті

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Copyright (c) 2023 Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.