TY  - JOUR
T1  - Methodological Aspects of Reserve Funds Accounting, Based on the
Concept of Capital Maintenance in Joint Stock Companies
AU - Kulikova, L.I. AU - Khamidullina, G.I. AU - Goshunova, A.V. AU - Aletkin, P.A. 
JO  - The Social Sciences
VL  - 12
IS  - 2
SP  - 208
EP  - 214
PY  - 2017
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2017.208.214
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2017.208.214
KW  - capital
KW  -reserves
KW  -reserve funds
KW  -Accounting
KW  -bonds
KW  -shares
AB  - The study comprises a set of theoretical and methodological statements and practical suggestions
about the development of corporate reserve system and its reflection in accounting system of entity. New
accounting records on the accumulation and use of reserve fund, created with guaranteed provisions were
proposed. As a result of the research, it was determined that presentation of reserve funds as an aggregate
reserve system would provide better implementation of function of reservation, increase transparency and
attractiveness of the financial statements.
ER  -