Reflection of additional capital in accounting
In accordance with clause 66 of the Regulations on accounting and financial reporting in the Russian Federation, additional capital is included in the equity capital of the enterprise. As additional capital, the amount of additional valuation of non-current assets carried out in the prescribed manner, the amount received in excess of the par value of the issued shares (share premium of a joint-stock company), and other similar amounts are taken into account ( clause 68 of the Regulations on accounting and financial reporting in the Russian Federation ). The specificity of additional capital is that it allows you to take into account operations that cannot be carried out either at the expense of the authorized capital or at the expense of profit.
