Economic sciences

Kazhikova Zh.N. senior teacher.

Mihailova E. student

Kostanaysky state university of A.Baytursynov,

Kazakhstan

Methodology and organization of the cost of capital measurement in accounting

Capital business entity, it changes in the course of business most clearly act as the subject of accounting in a market economy. Reflection of capital turnover in accounting, both physical and intellectual, and financial ( equity and debt , introduced and lessons ), depending on the accounting method . Assessment as part of the accounting method is closely related to the subject of accounting and due to the need to reflect information about the equity and results of its use in financial and economic activity in the single monetary currency. Valuation of capital measurement is of paramount importance for the capital used in the form of resources in business economic subject, the relevance of evaluation issues which modern accounting associated with the use of its alternative methods. Because of this, there is an objective justification of the need for adequate approaches to cost measurement of capital in a market economy, providing an opportunity as a continuation of the company and its termination. To justify the concept of measuring the cost of capital in the modern accounting is necessary to investigate the evolution of his assessment of the interconnection with the formation and development of accounting in terms of a simple , a desk and double-entry bookkeeping. In addition, the need to analyze changes in the approach to the assessment, depending on the objectives of financial statements in accordance with the requests for information of its users with the conditions of functioning of economic agents in a market economy. One of the urgent problems of accounting theory in terms of the existence of alternative ways of assessing capital is a generalization of valuation using evidence-based classification. The concept of measuring the cost of long-term capital is inextricably linked to the concept of depreciation policy, characterized by the use of alternative methods of depreciation in accounting and taxation for full justification, which requires systematization of methods of depreciation and amortization policy principles in modern accounting. Valuation of capital measurement in accounting is based on the use of categories of revenues, expenses, costs, expenses, costs and the cost of various types of content that needs to be considered in their mutual connection with features of the present stage of development of national accounting. One of the most debated issues in this case is the fair value, the relevance of the use of which is largely associated with the activation of the movement of capital in a market economy, the expansion of the practice of buying and selling businesses and the need to adequately reflect these processes in accounting. Methodology and organization of the cost of capital measurement in accounting is of paramount importance, since the evaluation and consideration of the movement of capital formation and economic entity largely affect its financial stability in the market. Consequently, the search requires innovative approaches to the formation of the accounting value of the various elements of capital that expand the boundaries of informativeness of accounting for its users. As new approaches may be considered, in particular : the formation of fixed assets at a cost and deviations of actual amounts of capital investment of the estimated cost at major construction sites or their reconstruction carried out by contractors , accounting costs for Procurement and acquisition of materials for items costing ; capitalization of R & D to create promotional products that contribute to the formation of the company's brand , and their integration into intangible assets.
Systematic approach to these problems also includes the study of accounting methodology change in the value of assets in connection with the change of mutual obligation estimates, taking into account physical and financial capital maintenance concept of a permanent establishment. At the same time, market conditions do not exclude the possibility in some cases of liquidation, both voluntary and forced, and its reorganization and termination of the activities that involve rejection of the principle of continuity of activities and changes in approaches to valuation in accounting. Therefore, it is necessary to study and systematization of these changes on the basis of which can be released features of accounting, the hallmarks of accounting and to develop a common approach to accounting for revenues and expenditures in the cessation of activity. Thus, the study of the above problems in the reflection of the cost of capital accounting is timely and important for the theory and practice of modern accounting.

Literature

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2.Tuyakova ZS Transformation of cost measurement in the theory and methodology of accounting business capital movements : monograph . Z.S.Tuyakova . Orenburg, IPK SEI OSU , 2010 . - 245C .

3.Tuyakova ZS Development of methodology of cost measurement of various elements in the domestic capital account. Bulletin of University ( State University of Management ) - 2011 . - № 6