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 -