Bodnarchuk A. Accounting and analysis of equity of agricultural enterprises.

Position and practical recommendations of improvement of accounting and analysis of forming and use of property asset of agricultural enterprises were highlighted in the dissertation. Economic essence of equity and its evolution in the world and domestic science as an object of accounting and analysis was investigated. Suggestions of improvement of methodical principles of equity accounting and the documentary providing. The problems of implementation of international standards of the financial reporting are highlighted and ways of increase of informing of account and financial statements in part of opening of additional information about the retained earnings (uncovered loss) are offered. The systematic approach and the methodical providing of complex economic analysis of equity of agricultural enterprises were developed.