ACCOUNTING ADDITIONAL CAPITAL IN COMMERCIAL ORGANIZATIONS

Abstract

Additional capital is part of the organization's equity, which is the common property of all members of the organization. Therefore, it is important to correctly and properly organize the accounting of its formation and use.

Keywords

• добавочный капитал
• собственный капитал
• переоценка внеоборотных акти- вов
• эмиссионный доход
• целевое финансирование
• additional capital
• equity capital
• revaluation of fixed assets
• share premium
• targeted funding