Abstract: The study comprises a set of theoretical and methodological statements and practical suggestions about the development of corporate reserve system and its reflection in accounting system of entity. New accounting records on the accumulation and use of reserve fund, created with guaranteed provisions were proposed. As a result of the research, it was determined that presentation of reserve funds as an aggregate reserve system would provide better implementation of function of reservation, increase transparency and attractiveness of the financial statements.
L.I. Kulikova, G.I. Khamidullina, A.V. Goshunova and P.A. Aletkin, 2017. Methodological Aspects of Reserve Funds Accounting, Based on the Concept of Capital Maintenance in Joint Stock Companies. The Social Sciences, 12: 208-214.