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In this article the economic essence of "capital" and the classification of items of own capital in accounting registration system in the context of International Financial Reporting Standards (IFRS) and Russian Accounting Standards (RAS) are considered in details. The correct classification of items of capital as own capital or liabilities is necessary for granting reliable information about financial position and effective management in the organization. In Russian practice this case is regulated by the legislation. But the international practice operates with professional judgment and therefore such problem meets enough frequently and it's solved is ambiguous.

THE APPROACHES OF CAPITAL FORMATION IN RUSSIAN AND INTERNATIONAL FINANCIAL REPORTING STANDARDS