ACCOUNTING FOR CHANGES IN AUTHORIZED CAPITAL IN SMALL BUSINESSES
Keywords:
small business, accounting provocations, authorized capital, additional shares, third parties, pay and shares, decision of the meeting, state registration, deadline for adding shares, foundersAbstract
The article provides statistics on small businesses operating in our country. The regulatory framework for the reduction of shares, as well as authorized capital, associated with the increase in authorized capital by small businesses is presented. Feedback on the acceptance of shares contributed by third parties into the authorized capital has been expressed. Accounting provocations on accounting for changes in the authorized capital are presented in accounting. In order to reveal the composition of funds aimed at increasing the authorized capital, to be understandable and simple for investors, additional accounts were opened and the need was justified. It is noted that passive synthetic 8310-"common shares", 8320-"preferred shares", 8330-"stakes and shares", which take into account the authorized capital, and any changes are reflected in the correspondence with the relevant accounts. At the request of our national standards, it is indicated that small businesses do not submit reports of changes in private capital. However, it has been commented that this form of reporting on the principles of international standards is required on a mandatory basis. As a summary, the study of any source that caused an increase in private capital, or situations that caused a decrease in the opinion on the analysis of the vqa is outlined.
