ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE ACCOUNTING OF LOON CAPITAL AND ITS DISELOSURE IN THE ACCOUNTING POLICY

Abstract

The article raises questions the need for effective management of its debt on a basis of quality information that formed the accounting system. Attention is drawn to the fact that a perfect accounting system in terms of generating information on borrowed capital is determined by the accounting policy for this object. Disclosed approach to the formation of accounting policy loan capital of the enterprise with the release of the main and additional functionality. The principal accounting policies. The characteristic of the organizational, methodological and technological aspects of the accounting policies of debt capital.