Some problems in estimating retained earnings as a component of the company's capital

The article considers: problematic facts of economic life related to the procedure for accounting for the use of retained earnings, including for financial support of the organization's production development and other similar activities; dividends (income) of founders, contributions to the reserve Fund and their impact on the organization's capital; analytical accounting for the accounting account 84 " retained earnings (uncovered loss); appointment of sub-accounts opened for the account 84; time to reflect the dynamics of retained earnings, as well as its movement in the balance sheet and the statement of changes in capital.