Puncte de vedere privind politicile contabile aferente capitalului social

Abstract

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 presentation of the particularities of social capital, depending on the nature of the companies adopted by the second part, which includes concrete practical examples. The result obtained in one of these works was the elaboration of examples regarding the importance of capital for an economic entity, starting from accounting records of promise of the shareholder or associate commitment and until its effective registration in the form of contributions in cash or in kind. JEL: M41 Accounting.