СОБСТВЕНИЯТ КАПИТАЛ ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ
EQUITY IN THE FINANCIAL STATEMENTS

Summary/Abstract: The subject matter of this paper is equity in the financial statements of non-financial enterprises. It aims to reveal how the information on equity in the financial statements of the entity is reported and to define the requirements this information must comply with.To achieve the objectives of the study we need to fulfil several tasks related to the outlining of the qualitative characteristics the information presented in the financial statements of the entity must meet and of the the specific performance requirements of capital components of the financial statements and then to revealing the relations between the two.The financial statements are compiled periodically by any enterprise. Based on the information they report, users can get an idea of the financial position, the financial performance and the changes in the financial position of the entity. Based on this infor-mation, the users of financial information can make economic decisions in terms of buying, selling or holding equity and debt, as well as of lending and repayment of loans and other forms of credit.

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