THE INTERPRETATION OF ASSOCIATED PROPERTY AND ITS ROLE IN THE DEVELOPMENT OF THE CONCEPT OF BUSINESS CAPITAL

Abstract

A large number of studies are aimed at solving the issues of usefulness of financial reporting, optimal correlation of requirements for information disclosure and improvement of the methodology of its preparation. Factors determining the content of financial reporting include ownership relations under the socio-economic paradigm. In this regard, the purpose of the work is to study the concept of associated ownership, the stages of its evolution, as well as its impact on the concept of capital of the XXI century. To achieve the purpose of the study, the author has put forward and substantiated the hypothesis The concept of associated ownership is a catalyst for the evolution of business capital. The study is conducted on the basis of general scientific and special methods: system approach, analysis, synthesis, modeling, study of special literature, comparison.
 
 The study has scientific significance for determining the prospects for improving the methodology of the national accounting and reporting system. The article presents the author's position on the impact of the interpretation of associate ownership on the modernization of financial reporting.