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Issues of accounting for capital surplus

Vol. 22, Iss. 5, MAY 2019

Received: 28 March 2019

Received in revised form: 15 April 2019

Accepted: 29 April 2019

Available online: 16 May 2019

Subject Heading: FINANCIAL ACCOUNTING

JEL Classification: М41

Pages: 545–556

https://doi.org/10.24891/ia.22.5.545

Sitnikova V.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
sitnikova_vak@mail.ru

ORCID id: not available

Subject The article discusses some issues of accounting for capital surplus, which are interesting from theoretical and practical perspectives.
Objectives The research investigates reasons to determine whether it is possible to account for certain facts of business performance in Account 83, Capital Surplus, and keep accounting records corroborating the facts. I also select the single approach to recognizing business performance facts about accounting for capital surplus.
Methods Analyzing and comparing regulatory documents, I identify what issues exist in accounting for capital surplus, and outline strategies for resolving them.
Results To establish the single approach to recognizing capital surplus in the accounting system concerning certain facts of business performance, it is reasonable to clarify the solutions by supplementing clauses of regulatory documents.
Conclusions and Relevance I conclude whether it is possible to earmark certain amounts of capital surplus for its increase, distribution among shareholders and cover losses. The single approach should be in place to recognize business performance facts in Account 83 in line with the nature of regulatory provisions and need to supplement them in order to resolve issues of capital surplus accounting. The findings may prove useful for accounting specialists to make more informed decisions on a specific accounting approach to Account 83, Capital Surplus.

Keywords: capital surplus, capital surplus accounting

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