Ensuring Transparency in Budgetary Investments

The paper analyzes the issues of uncertainty and ambiguity surrounding the information related to budgetary funds provided to and utilized by commercial organizations in the form of budget investments. This problem is primarily associated with the difficulties in interpreting the processes and outcomes of utilizing monetary resources allocated to a legal entity. These challenges arise because, after being included in the charter capital, these funds become anonymized and are transformed into the organization’s own assets. Such assets are represented by the economic category known as equity capital. Equity capital is primarily a calculable figure that is recorded through accounting procedures and reflected in various forms of financial statements. The author opines that an interdisciplinary and intersectoral analysis of this issue, framed within the perspectives of law and economics, may facilitate the identification of optimal methods for the formation and interpretation of information concerning utilization of budget investments. Accurate definition and appropriate interpretation of information regarding the use of budget investments can be achieved by structuring and modeling the facts of business activity and the indicators of financial statement formats, while considering the needs of stakeholders who use this information. 

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