<<
>>

Proprietors and investors

Proprietors and investors are united by the general interest in reception of the information on fair value of assets and the obligations, allowing to reflect in the account the highest finance result promoting the maximum reception of dividends.
The given groups of users of the reporting the general interest in reception of the organisation at the moment of reporting drawing up unites. While use of the historical concept of an estimation in the conditions of inflation in the maximum degree corresponds to a principle of discretion and allows to reflect the most objective finance result of activity of the organisation in the reporting.
205
Table 3.1.1 Structure of users of the information accounting
The reporting depending on the decisions accepted on it основе\r\nКатегории of users Approximate areas of acceptance решений\r\nВнутренние пользователи:\r\nУчредители
Participants
Proprietors Assets management and the capital; Reorganisation, re-structuring, liquidation, change executive органа\r\nИсполнительный body Realization internal контроля\r\nУправленческий staff For krugooborotom the capital, book-keeping and drawing up отчетности\r\nДругие workers Continuation or the termination of labour relations with организацией\r\nВнешние пользователи:\r\nКредитные the organisations Consideration of conditions of agreements on cash service, issue of credits, compensation before the issued credits and percent for use ими\r\nПоставщики, contractors, buyers, customers Continuation or the termination of contractual relations with организацией\r\nПрочие creditors (lenders, investors, security holders) Issue and return of loans, acquisition and settlement of securities, other crediting or settlement before formed задолженности\r\nСпонсоры Allocation or the termination of a grant-in-aid, Grants and т.п.\r\nИнвесторы Allocation or reduction инвестиций\r\nАудиторские firms (auditors) the Choice of the given economic subject as the possible client; audit scoping; priority directions проверки\r\nАктуарии and exchange experts the Estimation, purchase and sale of securities managing субъекта\r\nОрганы the Ministry of Finance of the Russian Federation, statistics bodies, off-budget funds and other state bodies Fulfilment of the basic functions, budget replenishment, issue and cancellation of licences, permissions, granting of privileges, additional check of the organisation, proceedings and other \r\nProfessionalnye the unions Protection of interests of workers организации\r\nСредства the mass information the accounts Publication, an advertisement positioning and illumination of separate aspects of activity организации\r\nПрофессиональные accounting and auditor associations Quality of work of members объединения\r\nЕсли the proprietor as a priority chooses development strategy
Business and expansion of volume of activity of firm, instead of reception of the maximum income on the given interval of time for this purpose it is the most pertinent
206
Use of a historical estimation. In this case interests of proprietors and creditors can differ, as last are interested in information reception on which basis it is possible to judge prospects of solvency of the enterprise
<< | >>
A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

More on topic Proprietors and investors:

  1. (to proprietors and investors)
  2. 2.1. Analysis methodology transaktsionnyh costs of investors on the basis of factors – signals 2.1.1. System of factors – signals for definition of ratings transaktsionnyh costs of investors
  3. Investors, tools and investment strategy in the hotel market
  4. Investors and rating agencies
  5. Types of investors in the market.
  6. the Qualified investors on a securities market
  7. Limited liability of individual investors.
  8. §1. The Legal status of association of proprietors of habitation
  9. § 2. Principles institutsionalizatsii interests of proprietors
  10. Foreign investors and world hotel networks on rynkeSankt-Peterburga
  11. § 2. Principal views institutsionalnyh right restrictions Properties in system of interests of proprietors
  12. Occurrence of global investors
  13. 1.3. A rating method of valuation transaktsionnyh costs of investors
  14. § 3. Material benefits in institutsionalnoj to system of interests of proprietors
  15. 3.3. Perfection of the Russian practice of issues 3.3.1. A decrease problem transaktsionnyh costs of investors