The purpose of this paper was to address both theoretical and applied aspects of social capital accounting in order to obtain a better understanding of notions. The first part of the paper begins with a short theoretical ...

Article includs a study of the state of settlements for trade debt in the Republic of Belarus, including agricultural enterprises. In the structure of the debt, overdue debt and its annual growth were revealed. This indicates ...

The high proportion of loss-making enterprises in the economy indicates an unsatisfactory state of the risk management system in the real sector of the economy as a whole, which is probably due to the lack of appropriate ...

The article is devoted to the analysis and comparison of the articles of the section «Capital and reserves» (Oma pääoma) of the balance sheet form established by the legislation in the field of accounting in Finland and ...

When considering an agricultural holding as a taxpayer, the question of its taxation is relevant and significant for both it and the state. For agricultural holding due to strict control of financial and commodity flows, ...

The article presents current problems of taxation and tax systems in the conditions of digitalization of the world economy, Clarifies the concept and systematizes its distinctive features. The problems of taxation of digital ...

A certain place in the Conceptual framework is occupied by the qualitative characteristics that have undergone structural modifications and created the prerequisites for the formation of their concept. In this context, the ...

For any joint stock company, the formation of sufficient social capital is necessary for gaining trust of investors, creditors and other factors of decision in the prospects of carrying out economic activity. This article ...

The article considers the conditions for implementing the principle of due diligence in an enterprise in order to ensure its economic security. This study is aimed at reviewing the developed methods of observing the principle ...

In the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with ...