M. Melnuchyk. Accounting policy of the social capital of a trading enterprise.
DOI:
https://doi.org/10.31498/2225-6725.36.2018.170140Keywords:
resource, objects of accounting, capital, non-financial indicators, intangible assets, methods of evaluation, cost of the enterprise, reporting.Abstract
Disclosure in the accounting information about social capital requires the formation of an accounting policy that determines the position of individual objects of accounting from the standpoint of the source of creating additional value and value of the enterprise. The said updates the justification of the options for accounting of social capital objects and organizes the structural components of the accounting policy accordingly in the part of social capital. The purpose of the article is to justify elements of accounting policy of social capital of trading enterprises for formation of qualitative indicators of reporting. The fulfillment of socially responsible activity by the enterprises of trade determines the formation of social policy, which should be based on indicators of financial and non-financial reporting. The architecture of the accounting policy on social capital is presented in the following parts: general, methodical, organizational and technical. Elements of accounting policy are given in the interaction of internal and external factors. The components that form social capital are classified as a category of accounting system – intangible assets, expenses, liabilities. In order to accurately reflect the reporting on social capital, it is recommended to recognize in the accounting system such objects of accounting, which ensure the receipt of the economic effect and the growth of capitalization of the enterprise. For this purpose it is proposed: to expand the nomenclature of intangible assets - components of social capital; to apply alternative methods of their assessment; to conduct off-balance sheet objects that increase the value of the enterprise, but can not be recognized as objects of accounting under the provisions of accounting standards; balanced approach to choosing the methods of commitment that form social capital. The methodical principles of estimating the components of social capital for use in the formation of accounting policy are presented.
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