Algorithmic Models of Operations with Corporate Rights as the Methodical Approach to their Accounting and Taxation

Oleksandra Patriak ()
Additional contact information
Oleksandra Patriak: Ternopil National Economic University, Ternopil, Ukraine

Oblik i finansi, 2016, issue 1, 56-65

Abstract: Modeling in accounting is the basic technique to display the status of objects of accounting and accounting procedures in the form of successive steps of economic activity reflection. The purpose of the article is to study the feasibility of using simulation tools for improving the system of accounting of operations with corporate rights with regard to their civil and legal peculiarities and requirements of taxation. Algorithmic models of accounting of corporate rights and transactions associated with their turnover are created based on the study fulfilled. The author used general scientific and special methods and techniques of knowledge. Through the establishment of a causal link and the application of simulation method formed a complex procedure for registration of operations with corporate rights. Developed algorithmic models take into account the stages of the life cycle of corporate rights, civil status of operations with them, as well as the requirements of the applicable tax legislation. Their approbation in practice will contribute to reliable information on the amount of corporate rights of the issuer, their movement and change, as well as commitments related to their turnover.

Keywords: corporate rights; modeling; dividends; redemption of corporate rights; modification of corporate rights (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/350-algoritmichni-modeli ... a-opodatkuvannya.pdf (application/pdf)
http://www.afj.org.ua/en/article/350/ (text/html)

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:iaf:journl:y:2016:i:1:p:56-65

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().