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

• Authors: Zhygley, Irina , Syvak, Olena

Title variants

PL

OGÓLNE I RACHUNKOWE UJĘCIE KOSZTÓW SYSTEMU CHARYTATYWNEJ POMOCY SPOŁECZNEJ NA TLE KAPITAŁU SPOŁECZNNEGO

RU

СОЦИАЛЬНЫЙ КАПИТАЛ И МЕСТО РАСХОДОВ НА ОКАЗАНИЕ БЛАГОТВОРИТЕЛЬНОЙ ПОМОЩИ В НЕМ: ОБЩЕЕ ПРЕДСТАВЛЕНИЕ И УЧЕТНОЕ ВОПЛОЩЕНИЕ

• Languages of publication: EN PL RU

Abstracts

EN

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.

PL

W artykule przeprowadzono analizę ekonomiczną ujęcia teoretycznego koncepcji kapitału społecznego. Oprócz tego, autor określa mejsce kosztów odnośnie systemu charytatywnej pomocy społecznej w kapitale społecznym, a także przedstawiono specyfikę ewidencji kosztów w systemie rachunkowości.

RU

В статье проанализировано теоретическое содержание концепции социального капитала с учетом экономической точки зрения. Кроме того, автором определено место расходов на оказание благотворительной помощи в социальном капитале, а также выявлены особенности отражения данных расходов в бухгалтерском учете

Keywords

EN

accounting, forms of capital, social capital, reporting, charity, enterprise, charitable assistance expenses

PL

rachunkowość, formy kapitału, kapitał społeczny, sprawozdawczość, dobroczynność, przedsiębiorczość, koszty systemu charytatywnej pomocy społecznej

RU

бухгалтерський учет, формы капитала, социальний капитал, отчетность, благотворительность, предприятие, расходы на оказание благотворительной помощи

• Publisher: Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
• Journal: International Journal of New Economics and Social Sciences
• Year: 2016
• Volume: 3(1)
• Pages: 308-319

Dates

published

2016-06-30

Contributors

author

Zhygley, Irina

author

Syvak, Olena

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Identifiers

DOI

10.5604/01.3001.0010.4742