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CAPITAL RESERVE MANAGEMENT OF PUBLIC COMPANIES: ACCOUNTING TOOLS AS INFORMATION FUNCTION OF TARGET MECHANISM

The purpose of the article is to present the financial and economic content and purpose of capital reserves, insurance funds to ensure future costs and payments as the main components of the reserve system of public companies. The methods of theoretical and comparative analysis allowed to expand the...

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Main Authors: Olesia Lemishovska, Iryna Yaremko
Formato: Artigo
Idioma:Inglês
Publicado em: Izdevnieciba “Baltija Publishing” 2021-06-01
Colecção:Baltic Journal of Economic Studies
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Acesso em linha:http://baltijapublishing.lv/index.php/issue/article/view/1197
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