The value of the indicator «authorized capital» for lenders and lenders

N. V. Tkachuk ()

Scientific notes of the Russian academy of entrepreneurship, 2022, vol. 21, issue 2

Abstract: The article explores the value of the indicator «authorized capital» for the analysis of accounting (financial) statements from the position of creditors and lenders of the organization. The author singled out the main interpretations of the «authorized capital» indicator, which are present in the economic literature. The article analyzes the need to generate information on the structure of the authorized capital. The main purpose of information about the size of the authorized capital is singled out in order to ensure the financial interests of creditors and lenders.

Date: 2022
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.scinotes.ru/jour/article/viewFile/737/732 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cvt:journl:y:2022:id:737

DOI: 10.24182/2073-6258-2022-21-2-21-25

Access Statistics for this article

More articles in Scientific notes of the Russian academy of entrepreneurship from JSC “Publishing Agency “Science and Educationâ€
Bibliographic data for series maintained by Ð ÐµÐ´Ð°ÐºÑ†Ð¸Ñ ().