Purpose of research: development of theoretical, methodological and organizational statements of accounting for transactions with corporate rights for increasing the efficiency of corporate management, reducing corporate conflicts as well as promoting investment attractiveness and competitiveness of Ukrainian joint-stock companies at capital markets.Object of research: accounting reflection of acquisition, usage and expropriation of corporate rights. Subject of research: theoretical, methodological and organizational issues of accounting for transactions with corporate rights.Methods of research: system approach, i.e. agent theory, firms' theory, transaction costs' theory, dialectic method, analysis, synthesis, induction, deduction, historical and legal methods, methods of theoretical generalization, grouping, abstract and logical method, modeling, bibliographic and bibliometric methods. Scientific novelty of the results obtained lies in the grounding of the theoretical, methodological and organizational statements as well as development and proposition of the practical recommendations on improving accounting for corporate rights. For the first time the issues as follows have been obtained: complex approach towards accounting reflection of transactions with corporate rights based on the application of noninstitutional theories (agent theory, firms' theory, transaction costs' theory), which allowed developing the methodology of accounting reflection of corporate rights; identification of accounting objects connected with the processes of acquisition, usage and expropriation of corporate rights, which assists in creating information and analytical support of corporate management; theoretical grounding of methodological statements of analysis of corporation's investment attractiveness, that comprises all levels of the economic system and meets present-day needs of investors concerning the safeguarding of their own investment resources and allows taking into consideration external and internal factors, which can have a certain impact on investment outcomes; the issues have been improved as follows: composition of the selection criteria for carrying out statistical research of corporations' activity, which will assist in their identification in the structure of institutional units; essence of the accounting and analytical information for providing corporate management system on the basis of the classification of corporate rights for accounting purposes (by the features of property composition and plentitude); organizational statements of forming a unified accounting policy of corporations by setting a corresponding succession of its realization, sticking to which will assist in the integrity of interpreting accounting data and indexes of financial statements within a corporation; elements of accounting policy of corporations by its objects - corporate securities (ways of incomings, directions of analytical accounting, order of forming and paying out interests), derivative securities (analytical sections, order of revaluation, mechanism of contract execution) and dividends (order of accruing and paying out, setting accrual basis), which secures the appropriate accounting organization of transactions with corporate rights; theoretical grounds of accounting policy of a corporation in the part of including ways of increasing the cost of net assets in case of their discrepancy to the amount of authorized capital for securing on-going principle and the order of calculating compensation in case of partner's withdrawal; methodology of accounting for transactions with corporate rights, which lies in the scientific grounding of methodological principles, which form the basis for developing the methodic approach towards accounting for transactions connected with: the return of corporate rights to the stockholders in case of entity's liquidation, which assists in objective estimation of the sums belonging to the incorporators according to their corporate rights; transfer of property and obligations (without setting up of a subsidiary company), as well as the increase of authorized capital of the newly-created enterprise in the result of reorganization by way of separation; alienation of corporate rights legal entities' property in the part of developing methods of accounting for purchasing and selling of corporate rights, order of allocating nominal value of the bought out corporate rights between its shareholders and their further "filling" by means of company's internal sources or additional stockholders' contributions; set of methodic measures on improving accounting for cash supply of creating and using fund for accruing dividends to stockholders at the expense of retained earnings through reserving money on a special account for accumulating proceeds from the goods sold (products, works, services); reporting of companies under reorganization in the part of preserving the balance of a company-predecessor by supplementing it with the records concerning adjustments (increase of the authorized capital, change of incorporators in the analytical accounting), which allows to simplify the formation of information support of the procedures connected with reorganization as well as to avoid problems of its practical realization; components of organizing economic analysis at a corporation through following technical, methodic, personnel and information support aimed at adequate accounting corporate policy, which can be implemented by studying corporation's organization structure, peculiarities of activity on the whole and every member in particular aimed at reaching competitive advantages; the following issues undergone further development: the list of classification characteristics of identifying corporations in the structure of institutional units (in particular, by the features as follows: legal status, economic goals, social targets, institutional grounds); theoretical and methodical approaches towards accounting for transactions with purchasing corporate rights from legal entities and individuals, which take into consideration the requirements and remove contradictions between separate norms of current legislation and meet the economic essence of the performed transactions; organizational statements towards forming and presenting the information on corporate rights of a business entity through its accounting reporting in the part of developing forms of internal reporting, which disclose issues of the interrelations of the authorized capital with the share of corporate rights and the size of the accrued dividends, which assists in securing credibility, analyticity and transparency of information concerning settlements with the stakeholders in corporations; essence of the concept "investment attractiveness" as a totality of perspective possibilities of investing money with the purpose of getting economic benefits in future as a result of the past business activity of the potential object of investment, subjectively estimated by the investor. Implementation of results: the research results have been introduced into the activity of the Auditing Chamber of Ukraine, State Committee of Statistics of Ukraine, Closed Joint-Stock Company "Yu.F.C", Closed Joint-Stock Company "Energopromventyliatsia", National Academy of Statistics, Accounting and Auditing, Zhytomyr State Technological University.
