DOI: 10.36871/ek.up.p.r.2021.02.02.014
UDC 657.41

Authors

Kh. Sh. NURMUKHAMEDOVA,
PhD in Economics, Associate Professor of the Audit and Corporate Reporting Department, Financial University under the Government of Russia, Moscow, Russia

Abstract

This article is devoted to the theoretical and methodological problems of compiling information on the organization's equity capital and its reflection in the financial statements.

Keywords

equity capital, authorized capital, reserve capital, additional capital, retained earnings, finan-cial statements.