ОБЛІКОВЕ ВІДОБРАЖЕННЯ ЗМЕНШЕННЯ СТАТУТНОГО КАПІТАЛУ У ФЕРМЕРСЬКИХ ГОСПОДАРСТВАХ

Abstract

n the modern economy of Ukraine, the agricultural sector holds significant importance. Farms play a crucial role in ensuring the country's food security, developing rural areas, and creating employ-ment opportunities. The stable development of farms is supported by externaland internal factors, with one key element being sufficient equity capital.Authorized capital serves as the foundation of the equity capital of farms, contributing to their financial stability and effective management. The regular operations of farms involve movement in their authorized capital, reflecting the changes in their membership.The article discusses the procedures and methodologies for accounting for the reduction of author-ized (registered) capital in farms due to various reasons, including theliquidation of the enterprise. It proposes a method for determining the total value of the farm’s assets, which is taken into consideration when distributing the departing member's share in the farm's assets. For this purpose, two new concepts are introduced: the member's overall share in the authorized capital and the member's overall share in the farm's assets. The article also suggests an accounting approach for recording payments to departing members based on their overall share in the farm's assets and statutory capital during the functioning of the farm and its liquidation.The proposed version of the accounting display of the reduction of authorized capital in farms (legal entities) takes into account the provisions of legislative acts of Ukraine andregulatory legal acts on accounting and financial reporting and can be used in the practical activities of farms.