SOCIAL CAPITAL AND PLACE OF CHARITABLE ASSISTANCE EXPENSES IN IT: OVERVIEW AND ACCOUNTING IMPLEMENTATION
SOCIAL CAPITAL AND PLACE OF CHARITABLE ASSISTANCE EXPENSES IN IT: OVERVIEW AND ACCOUNTING IMPLEMENTATION
Author(s): Irina Zhygley, Olena SyvakSubject(s): Economy
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: accounting; forms of capital; social capital; reporting; charity
Summary/Abstract: In the article author analyzes the theoretical content of the concept of social capital, taking into account the economic point of view. Furthermore, the author defines the place of charitable assistance expenses in the social capital, as well as the peculiarities of reflection of these expenses in the accounting.
Journal: International Journal of New Economics and Social Sciences IJONESS
- Issue Year: 3/2016
- Issue No: 1
- Page Range: 308-319
- Page Count: 12
- Language: English