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Borrowed Capital

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олена олександрівна зеленіна – 1st expert on this subject based on the ideXlab platform

  • класифікація позикового капіталу підприємства для цілей бухгалтерського обліку classification of company s Borrowed Capital for accounting purposes
    Вісник Житомирського державного технологічного університету. Серія: Економічні науки THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: E, 2016
    Co-Authors: олена олександрівна зеленіна

    Abstract:

    Existing approaches towards the classification of Borrowed Capital have been considered, their estimation has been made as wellas criteria of company’s Borrowed Capital classification along with the accounting system have been offered. Розглянуто існуючі підходи до класифікації позикового капіталу, проведено їх оцінку та запропоновано критерії класифікації позикового капіталу у поєднанні з системою бухгалтерського обліку.

  • бухгалтерський облік факторингу як елементу позикового капіталу підприємства accounting for factoring as an element of enterprise s Borrowed Capital
    Вісник Житомирського державного технологічного університету. Серія: Економічні науки THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: E, 2016
    Co-Authors: олена олександрівна зеленіна

    Abstract:

    Existing approaches towards reflecting factoring transaction in accounting have been considered as well as using of suggested methods has been grounded. Розглянуто існуючі підходи до відображення в бухгалтерському обліку факторингових операцій та обґрунтовано використання запропонованої методики.

  • факторинг як елемент позикового капіталу обліково теоретичний аспект factoring as a constituent of Borrowed Capital accounting and theoretical aspect
    Проблеми теорії та методології бухгалтерського обліку контролю і аналізу Problems of Theory and Methodology of Accounting Control and Analysis, 2016
    Co-Authors: олена олександрівна зеленіна

    Abstract:

    Existing approaches towards the essence of factoring and its types have been considered in the article. Necessity of using factoring services at Ukrainian enterprises has been determined. Distinguishing classification characteristics of factoring transactions for accounting purposes have been grounded. У статті розглянуто існуючі підходи до сутності факторингу та його видів. Визначена необхідність застосування факторингових послуг на підприємствах України. Обґрунтовано виділення класифікаційних ознак факторингових операцій для цілей бухгалтерського обліку.

Олена Олександрівна Зеленіна – 2nd expert on this subject based on the ideXlab platform

  • КЛАСИФІКАЦІЯ ПОЗИКОВОГО КАПІТАЛУ ПІДПРИЄМСТВА ДЛЯ ЦІЛЕЙ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Classification of Company’s Borrowed Capital for Accounting Purposes
    , 2016
    Co-Authors: Олена Олександрівна Зеленіна

    Abstract:

    Existing approaches towards the classification of Borrowed Capital have been considered, their estimation has been made as wellas criteria of company’s Borrowed Capital classification along with the accounting system have been offered. Розглянуто існуючі підходи до класифікації позикового капіталу, проведено їх оцінку та запропоновано критерії класифікації позикового капіталу у поєднанні з системою бухгалтерського обліку.

  • БУХГАЛТЕРСЬКИЙ ОБЛІК ФАКТОРИНГУ ЯК ЕЛЕМЕНТУ ПОЗИКОВОГО КАПІТАЛУ ПІДПРИЄМСТВА // Accounting for Factoring as an Element of Enterprise’s Borrowed Capital
    , 2016
    Co-Authors: Олена Олександрівна Зеленіна

    Abstract:

    Existing approaches towards reflecting factoring transaction in accounting have been considered as well as using of suggested methods has been grounded. Розглянуто існуючі підходи до відображення в бухгалтерському обліку факторингових операцій та обґрунтовано використання запропонованої методики.

  • ПОЗИКОВИЙ КАПІТАЛ ПІДПРИЄМСТВА: ПРОБЛЕМИ ВІДОБРАЖЕННЯ В ОБЛІКОВІЙ ПОЛІТИЦІ // Company’s Borrowed Capital: problems of reflection in accounting policy
    , 2015
    Co-Authors: Олена Олександрівна Зеленіна

    Abstract:

    The necessity of reflecting information on Borrowed Capital in the Decree on Accounting Policy has been grounded in the article; main constituents of organizing accounting for Borrowed Capital have been suggested as well as statements of accounting policy concerning the accounting for Borrowed Capital have been determined. У статті обґрунтована необхідність відображення інформації про позиковий капітал в Наказі про облікову політику, запропоновані основні складові організації обліку позикового капіталу, визначені положення облікової політики для обліку позикового капіталу.

Arlette Ostermeyer – 3rd expert on this subject based on the ideXlab platform

  • How financial constraints distort farm investment behaviour and regional development: a comparative analysis of four European regions
    , 2014
    Co-Authors: Amanda Sahrbacher, Christoph Sahrbacher, Arlette Ostermeyer

    Abstract:

    This paper investigates the impacts of financial constraints on the structural development of four European regions. The spatial-dynamic agent-based model used considers individual farms’ investment behaviour while those indirectly interact via land rental markets. Scenarios with different interest rates for Borrowed Capital and levels of credit restrictions are tested. Results show that higher interest rates slow down the development of otherwise expanding production branches whereas credit restrictions force farms to choose small and cheap investments. Income losses in both cases are compensated by lower rental prices. Impacts on structural change differ considering regional initial situations and their characteristics.

  • Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions
    , 2013
    Co-Authors: Christoph Sahrbacher, Arlette Ostermeyer, Amanda Sahrbacher

    Abstract:

    This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.

  • Simulation Results of AgriPoliS about Diminishing Capital Subsidies and Restrictions. Factor Markets Working Document No. 55, June 2013
    , 2013
    Co-Authors: Christoph Sahrbacher, Amanda Sahrbacher, Arlette Ostermeyer

    Abstract:

    This paper investigates the impacts of high interest rates for Borrowed Capital and credit restrictions on the structural development of four European regions. The method used is the model AgriPoliS which is a spatial-dynamic agent-based model. It is able to provide aggregated results at the regional level, but very individual results as well by considering farms as independent entities. Farms can choose between different investment options during the simulation. Several scenarios with different interest rates for Borrowed Capital on the one hand as well as with different levels of credit restrictions on the other hand are tested and compared. Results show that higher interest rates have less impact on declining production branches than on expanding ones. If they have the possibility farms invest in the most profitable production branch which relative profitability might have changed with high interest rates. Credit restrictions lead farms to choose smaller and cheaper investments than expensive and large ones. Results also show that income losses in both cases due to under-investment compared to the reference situation are partially compensated by lower rental prices. The impacts on structural change also differ depending on the region and the initial situation. In summary, credit subsidies or imperfections on credit markets might have indirect impacts on the type of dominant investment and therefore on the whole regional agricultural sector as well.