«Дайджест-Финансы»
 

Financial Capital: Accounting Procedures and Respective Comments

Журнал «Дайджест-Финансы»
т. 23, вып. 3, сентябрь 2018

Получена: 14.06.2018

Получена в доработанном виде: 24.07.2018

Одобрена: 30.07.2018

Доступна онлайн: 28.09.2018

Рубрика: FINANCE OF ORGANIZATIONS. ANALYSIS OF ACCOUNTING SYSTEMS

Коды JEL: M40, M41

Страницы: 243-253

https://doi.org/10.24891/df.23.3.243

Plotnikov V.S. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation 
vcplotnikov@yandex.ru

https://orcid.org/0000-0001-7214-18473791
SPIN-код: отсутствует

Plotnikova O.V. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation 
vcplotnikov@yandex.ru

https://orcid.org/0000-0002-2384-6418
SPIN-код: отсутствует

Bezhan M.V. Plekhanov Russian University of Economics (PRUE), Sevastopol Branch, Sevastopol, Russian Federation 
mm180883@mail.ru

https://orcid.org/0000-0002-1570-1091
SPIN-код: отсутствует

Importance In this research, we formulate a body of theoretical and conceptual principles for the business accounting model, which would make the general set of benchmarks to recognize and carry items of financial capital stocks in integrated reporting.
Objectives It is reasonable to use the concept for maintaining the financial capital during its conversion into other types of capital. This provision of the business accounting model is based on specific accounting procedures for recognizing the creation of the financial capital value and its conversion and accompanied with respective comments.
Methods The methodology rests on general theories of positive and normative economics and general methods of observation, abstraction, deduction and induction, statistical and fact analysis of economic phenomena.
Results As a result of the research, we qualify financial assets, cash, equity instruments of the other entity and contractual rights as items of financial capital. They mainly determine its value. Goodwill is a part of the value of long-term financial instruments, rather than an intangible asset. Changes in its value signify the impairment of other assets, investee’s assets. Accounts receivables shows the monetized portion of the financial capital value.
Conclusions and Relevance To illustrate the result of the research, we perform accounting procedures by consecutively recognizing entries for forming the financial capital stock in the business accounting model and determining specific techniques – monetization of financial capital metrics and capitalization of cash which form and change the value of certain items of financial capital.

Ключевые слова: business accounting, integrated reporting, model, stock value, financial asset, monetary assets and liabilities, cash resources capitalization, accounting procedures

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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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т. 23, вып. 3, сентябрь 2018

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