Aksenova Zhanna Aleksandrovna – post-graduate student, faculty of Entrepreneurship and Finance, St. Petersburg State Engineering and Economic University, Chief specialist-expert of the Ministry of Agriculture and Food of the Republic of Komi
Stepanova Yuliya Aleksandrovna – Applicant
Afanasyeva Mariya Vasilyevna – Post-graduate student Russian Academy of Economy named after G.V. Plekhanov
Reflection in reporting the real value of capital is the main purpose of accounting. The article reviews the factors affecting the reliability of accounting records, and studied the dependence of them on the equity of company.
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