Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds
The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, s...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2022-12-01
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| Series: | Финансы: теория и практика |
| Subjects: | |
| Online Access: | https://financetp.fa.ru/jour/article/view/1871 |
| _version_ | 1797878722963963904 |
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| author | A. V. Shchepot’ev |
| author_facet | A. V. Shchepot’ev |
| author_sort | A. V. Shchepot’ev |
| collection | DOAJ |
| description | The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, solvency, liquidity of the company, its market value and other important indicators, without knowledge of which it is difficult to make adequate and effective management decisions. The purpose of the study is to determine the financial instruments of equating certain categories of an organization’s liabilities to its own funds within the framework of financial and analytical procedures. During the research, the author used such methods as content analysis of sources, analysis, synthesis, generalization, scientific abstraction, analogy. The author shows that the interpretation of the concept of «obligation» from the point of view of various areas of economic science (accounting, audit, taxation, valuation, financial analysis, etc.) can have different meanings. The author analyzed a number of normative legal acts and the practice of applying retraining (equating) obligations to own funds. As a possibility of equating obligations, the author considers subordinated borrowed funds; long-term borrowed funds and long-term accounts payable; minimum regulatory accounts payable arising as a result of a gap in the terms of accrual and payment (fixed liabilities); debt and accounts payable to affiliated entities; certain elements of deferred income; certain elements of reserves future expenses and other equated to own funds of obligations. It is concluded that individual liabilities, considered by accounting science and jurisprudence as liabilities, from a financial point of view (in certain situations, taking into account the relevant goals and objectives of financial analytical procedures), can be equated to the organization’s own funds. |
| first_indexed | 2024-04-10T02:36:39Z |
| format | Article |
| id | doaj.art-35218c62d0ed4764ac56f6fe8b7443fa |
| institution | Directory Open Access Journal |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| last_indexed | 2024-04-10T02:36:39Z |
| publishDate | 2022-12-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj.art-35218c62d0ed4764ac56f6fe8b7443fa2023-03-13T07:49:31ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892022-12-0126615616510.26794/2587-5671-2022-26-6-156-165990Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own FundsA. V. Shchepot’ev0ООО Консалтинговая группа «Новая Парадигма»; Тульский государственный университетThe implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, solvency, liquidity of the company, its market value and other important indicators, without knowledge of which it is difficult to make adequate and effective management decisions. The purpose of the study is to determine the financial instruments of equating certain categories of an organization’s liabilities to its own funds within the framework of financial and analytical procedures. During the research, the author used such methods as content analysis of sources, analysis, synthesis, generalization, scientific abstraction, analogy. The author shows that the interpretation of the concept of «obligation» from the point of view of various areas of economic science (accounting, audit, taxation, valuation, financial analysis, etc.) can have different meanings. The author analyzed a number of normative legal acts and the practice of applying retraining (equating) obligations to own funds. As a possibility of equating obligations, the author considers subordinated borrowed funds; long-term borrowed funds and long-term accounts payable; minimum regulatory accounts payable arising as a result of a gap in the terms of accrual and payment (fixed liabilities); debt and accounts payable to affiliated entities; certain elements of deferred income; certain elements of reserves future expenses and other equated to own funds of obligations. It is concluded that individual liabilities, considered by accounting science and jurisprudence as liabilities, from a financial point of view (in certain situations, taking into account the relevant goals and objectives of financial analytical procedures), can be equated to the organization’s own funds.https://financetp.fa.ru/jour/article/view/1871обязательствасобственные средствазаемный капиталбанкротствооценочная деятельностьмнимые обязательства |
| spellingShingle | A. V. Shchepot’ev Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds Финансы: теория и практика обязательства собственные средства заемный капитал банкротство оценочная деятельность мнимые обязательства |
| title | Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds |
| title_full | Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds |
| title_fullStr | Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds |
| title_full_unstemmed | Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds |
| title_short | Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds |
| title_sort | financial methods for equating with some categories of the organization s obligations to its own funds |
| topic | обязательства собственные средства заемный капитал банкротство оценочная деятельность мнимые обязательства |
| url | https://financetp.fa.ru/jour/article/view/1871 |
| work_keys_str_mv | AT avshchepotev financialmethodsforequatingwithsomecategoriesoftheorganizationsobligationstoitsownfunds |