Tiagnyriadno L. Accounting and analysis of the capital of owners' equity joint-stock companies

Dissertation is devoted research of questions registration-analytical providing of control system by a owners' equity joint-stock companies. Generalized historical conceptions of capital, economic pre-conditions of forming of owners' equity are systematized, the economic consequences of inlaid capital flow are grouped. Outlined circle of problem questions of standardization of account of operations from forming of the chartered capital of joint-stock companies, the comparative analysis of domestic and foreign methods of account of owners' equity is conducted on the stage of creation of joint-stock company, grounded author method of account of forming of the chartered capital of joint-stock companies, the new going is offered near opening of information about an own capital of joint-stock companies structure in the financial reporting of enterprises. Suggestions are expounded in relation to forming of the compatible system of analytical indexes of estimation of efficiency of the use of owners' equity; the algorithm of calculation of present just value of owners' equity is offered on the basis of integral index of market value.