ПРОБЛЕМИ ФОРМУВАННЯ ТА ОБЛІКУ РЕЗЕРВНОГО КАПІТАЛУ ПІДПРИЄМСТВА

Abstract

The main problems of formation and accounting of the reserve capital of the enterprise are considered in the article. At present, there are a number of inconsistencies in the methodology of accounting for reserve capital. The article discusses issues regarding the accounting for the formation and use of reserve capital. The characteristic of the reserve capital as a component of equity capital from the point of view of domestic and global accounting practices .. Observed that the accounting for the formation of reserve capital, it is purely calculated in nature unsecured assets. The article presents possible options for improving the accounting of reserve capital in order to increase the financial stability of the enterprise in the long run. The main promising aspects are the improvement of the legal framework and relevant information and methodological support. One of the advantages of the chosen research topic is that it is currently relevant, because the formed reserve capital is the financial basis of each enterprise. Reserve capital characterizes the degree of financial independence, financial capacity, as well as the degree of creditworthiness of the enterprise. The size or availability of reserve capital allows you to assess the efficiency of the enterprise, its effectiveness. Sound management of reserve capital contributes to the efficient operation of the enterprise, increase profits and increase the competitive advantages of the enterprise. The issues of accounting and reporting of reserve capital at the present stage of market economy are among the most important economic problems, allowing internal and external users of financial statements to determine the financial capabilities of the enterprise in the short term and long term. The relevance of the research topic is that for each enterprise reserve capital is the basis for the initiation and implementation of economic activity of any enterprise, one of the most important and important indicators. The economic importance of reserve capital and the versatility of its structure necessitate proper and reliable accounting. Reserve capital is a kind of result of redistribution of retained earnings as part of the company's equity.