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a capital Estimation.

the Personalistichesky school did not focus attention on the capital and its accessory to the proprietor. C.Shpruga's ideas were closer to an item of the given school. The American scientific V.Paton and its followers considered, that the balance should be described the indicated accounting equation, all liabilities thus represents a uniform field - the indebtedness, the capital account thus a part of liabilities is accounts payable to the proprietor.
Proceeding from it, personalisty formulated the purpose of functioning of the enterprise as increases in sources of its financing, and to the account of losses and profits did not give independent significance and meant it as the subaccount to a capital account.
The founder institualistskoj English scientist F.Pikslej, and its followers considered schools, that at the heart of the account the capital equation should lay not balance, but. And liabilities was understood as obligations, and the account purpose was reduced to revealing of the capital of the proprietor at reflexion of internal funds, free from debts on a capital account as, the indebtedness to itself is a nonsense, and to mix debts with the capital it is impossible.
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Table 2.2.2. Development of approaches to a cost estimate the basic scientific schools of the USA and England
\r\nPodhody to an estimation the Substantiation of concepts to an estimation \r\n
Institualisty Персоналисты\r\n1. An estimation of the capital On the basis of application of the capital equation: an account Basis is balance uravnenie:\r\n
К=А-П, the capital of the proprietor emerges. And = P +К, and the purpose of functioning of the enterprise-increase of sources finansirovanija.\r\n2. An estimation of set of assets (liabilities) At historical cost At market cost \r\n3. Advantages in approaches to an estimation a finance result Reality;
- Simplicity of application;
- Exception \r\nsubektivizma;
- Availability practical \r\nopyta in many countries Definition of the future
(Potential) estimation
The enterprises;
- Reality of the registration
informatsii.\r\n4. Separate deviations from main principle of an estimation estimation Updating on an inflation condition Different approaches to revaluation:
Revaluation of all values;
Historical estimation on an abacus, and \r\nrynochnaja - in balanse.\r\n5. The mixed approaches to an estimation the Given approach is characteristic for separate supporters of both scientific schools which item is based mainly on a principle "dopolnitelnosti".\r\nКак is visible, institualisty did not identify a capital account with an accounts payable, as the enterprise purpose considered increase in profit and the capital of proprietors (investors), and the account of losses and profits recognised in quality not only independent, but also the central account reflecting a final finance result of all activity of the enterprise. Proceeding from it, the information of this account, in their opinion, should be published along with the balance sheet, and it surpasses in the pithiness
Balance.
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A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

More on topic a capital Estimation.:

  1. 5.2. Rationalisation of capital structure of agroformations on the basis of an objective estimation of elements of a working capital
  2. 1.2. An estimation of capital investment projects, possibilities of their realisation, and also efficiency of each bank transaction.
  3. Chapter 3. Methodical bases of an estimation of business at re-structuring of the companies by methods of integration of the capital
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  5. the Theme 5. Features of economic development of the European countries in an era of primitive accumulation of capital of the capital and manufactory production
  6. Lecture 5. Features of economic development of the European countries in an era of primitive accumulation of capital of the capital and manufactory production
  7. 4. Stimulus for capital investments or encouragement of capital investments (Investment Incentives).
  8. 2.2.2.5. A share of a fixed capital in balance currency
  9. model of the average cost of the capital
  10. the Tax to a capital gain
  11. the Human capital of the enterprise
  12. 1.1. A banking capital origin
  13. 1.3. Branch features of formation of a working capital
  14. 3.2. An estimation of economic efficiency of an estimation and a choice organiyozatsionnoj cultures of the enterprise