UDC 657


Pavlova Ekaterina Vladislavovna1, Shumilova Irina Vladimirovna2
1Togliatti State University, student at the Institute of finance, economics and management
2Togliatti State University, Scientific leader, candidate of economic sciences, associate professor of "Accounting, analysis and audit"

Capital, assets, liabilities, income and expenses are elements of the financial statements of any national organization. Equity capital of the enterprise and borrowed funds of funds form the total capital of the enterprise. Since World Financial Reporting Standards represent equity capital as net assets (all of the organization's assets minus its liabilities).

Keywords: equity capital, International Financial Reporting Standards, the elements of financial statements, the financial statements

Article reference:
Equity capital as an element of financial statements // Economics and innovations management. 2013. № 10 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2013/10/3183

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