The value of the indicator «authorized capital» for lenders and lenders

Abstract

The article explores the value of the indicator «authorized capital» for the analysis of accounting (financial) statements from the position of creditors and lenders of the organization. The author singled out the main interpretations of the «authorized capital» indicator, which are present in the economic literature. The article analyzes the need to generate information on the structure of the authorized capital. The main purpose of information about the size of the authorized capital is singled out in order to ensure the financial interests of creditors and lenders.