Shubenko E. Modeling of equity capital accounting under conditions of economic partnerships reorganization

The thesis considers the improvement of accounting of equity capital and development of accounting models reflecting the relationship of legal, organizational, technical, and methodological grounds of equity accounting in terms of reorganization for practical application to management purposes. The thesis defines the economic and legal essence of equity as an object of accounting taking into account the fact of termination of a business entity or its division. The operations with equity capital that are characteristic of economic partnerships in the conditions of their reorganization by its forms (acquisition, merger, separation, division, transformation) were determined and systematized in the thesis, which made it possible to outline the complex of expected accounting operations with stocks (shares) for economic partnerships-participants in the reorganization taking into account their organizational and legal form. The organizational and technical support of the accounting of equity capital was worked out, considering the specific features of the reorganization procedure and the information needs of the shareholders (stakeholders) of the economic partnerships participating in the reorganization. The information on the selection of the procedure for estimating stocks (shares) was substantiated in accordance with the reorganization transactions between economic partnerships with different organizational and legal forms. The accounting models under the conditions of acquisition, merger separation, division, transformation, which include the legal, organizational, technical and methodological provision of equity accounting for the purpose of making situational management decisions regarding the conditions of guaranteeing the corporate rights of shareholders (participants) are developed in the work.