Bobyak A. Accounting for owners' equity of enterprises of different organizational and legal forms

Dissertation thesis is directed at solving issues of providing management with the accounting and analytical information on components of owners' equity for improving indicators of companies' financial position. It has been scientifically grounded that accounting and economic analysis are intended to secure formation and interpretation of information on forming and bringing changes in company's owners' equity. The essence of the concept "owners' equity" has been researched; its components as accounting objects have been clearly defined taking into consideration national and international business practice. Issues on organization and accounting reflection of transactions on forming and bringing changes in owners' equity at companies of different organization and legal forms, particularly in the part of a methodic side have been researched. The peculiarities of accounting for formation and flow of authorized capital in limited companies have been disclosed. A number of forms of internal reporting on the already formed owners' equity and its changes that generalize accounting information in the corresponding analytical splits have been developed. The possibilities of improving accounting for transactions with companies' owners' equity in the part of putting additional value to intangible assets have been outlined. Recommendations on improving analytical procedures on valuation have been suggested as well as efficiency of using company's owners' equity has been determined.