SOCIAL CAPITAL AND PLACE OF CHARITABLE ASSISTANCE EXPENSES IN IT: OVERVIEW AND ACCOUNTING IMPLEMENTATION Cover Image

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 Syvak
Subject(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.

  • Issue Year: 3/2016
  • Issue No: 1
  • Page Range: 308-319
  • Page Count: 12
  • Language: English