ОБЛІКОВА ПОЛІТИКА ЩОДО ВЛАСНОГО КАПІТАЛУ В КОНТЕКСТІ РІЗНИХ ОРГАНІЗАЦІЙНО-ПРАВОВИХ ФОРМ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

Abstract

The article is devoted to the substantiation of the scientific-theoretical and regulatory framework for the formation of own capital of business entities in modern conditions. The object of the study is the processes of forming the equity capital of a joint-stock partnership in the context of the current legislative provisions and requirements for determining its components, as well as ensuring an effective accounting policy as an element of organizing an accounting system. The purpose of the work is to substantiate the theoretical and methodological principles of creating equity capital by entities of various organizational and legal forms of management and the features of the formation of accounting policies by them to provide the accounting system with complete and reliable information about their financial and property status and its appropriate reflection in financial statements. Research method is a theoretical and legal substantiation of the processes associated with the determination of the accounting policy of the entity's own capital in the context of a separate organizational and legal form of management. The tasks of ensuring economic stability in all types of activities of the enterprise are primarily solved due to the presence of equity capital in the required volumes as the basis of the resource base, as well as the implementation of an effective accounting policy in order to ensure complete and reliable information. 21 Тhe article proposes a number of measures for the formation of accounting policies by business entities belonging to the joint-stock sector in the context of the tasks of obtaining complete and realistic information on all components of equity capital in order to make timely effective management decisions. the authors provide their own definition of the category «own capital» and «accounting policy of the equity capital of a joint-stock company». The results of the article can be used by domestic both joint-stock and other enterprises of the corporate sector, in the process of current financial planning and budgeting, the foundations of which by a business entity should be built on the basis of the current accounting policy, which determines, first of all, all components of equity in the system of resource provision. Forecast assumptions regarding the object of study - the search for new measures to ensure the accounting system in conjunction with the accounting policy regarding the formation of equity capital along with joint stock structures and entities of other organizational and legal forms of management. KEY WORDS: EQUITY, JOINT STOCK PARTNERSHIPS, BUSINESS ENTITIES, ACCOUNTING, FINANCIAL ACCOUNTING, FINANCIAL ACCOUNTING OF LIABILITIES, LEGAL FORMS, ACCOUNTING POLICY, FINANCIAL REPORTING, MANAGEMENT ACCOUNTING, BUDGETING