FEATURES OF ACCOUNTING FOR SETTLEMENTS WITH FOUNDERS ACCORDING TO NATIONAL AND INTERNATIONAL STANDARDS

The article considers the role and significance of settlements with the founders in accounting. The main characteristics of the concept of settlements with the founders of the company are determined and the existing shortcomings and recommendations for their elimination are established. The differences of international accounting standards with national provisions (standards) of accounting, their influence on the accounting of settlements with the founders and reflected in the reporting are studied.