ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF ACCOUNTING FOR THE INCREASE IN THE AUTHORIZED CAPITAL OF LIMITED LIABILITY COMPANIES
DOI:
https://doi.org/10.18372/2786-823.1.18127Keywords:
accounting, increase in authorized capital, limited liability compa, company participants, additional contribution to statutory capital, undistributed profit, dividends accrued to taxpayersAbstract
The procedure and methodology for accounting for an increase in the authorized capital of limited liability companies are being considered. A proposed accounting method for reflecting the increase in the statutory capital of a limited liability company and the shares of the participants in the statutory capital using undistributed profits of the company.