Romanchuk K. Development of accounting for assets under transformation of property rights institutions

Thesis is directed at solving the scientific dilemma related to the development of theoretical and methodological as well as the improvement of organizational and methodical statements of accounting for assets under transformation of property rights institutions in Ukraine, which will therefore assist in increasing the reliability of accounting information on company's property and make it possible to take into consideration legal property regimes stipulated by law. The directions of improving the system of accounting for assets under the influence of transformation of property rights institutions have been grounded. The concept of accounting for assets, which allows to take into consideration legal property regimes stipulated by law has been worked out. Theoretical statements on the efficiency of accounting education and broadening of the composition of accounting objects in the part of assets have been grounded. Suggestions on modification of objectives carried out by the subjects engaged in the organization and procedure of keeping records have been presented. The paper presents the improvement of methodical support of accounting reflection of transactions with down payments, lease transactions, property rights gained as a contribution to authorized capital from the standpoint of ownership theory. Organizational and methodical approaches towards the disclosure of information about company's property in its financial statements, which is owned by a company on various legal regimes, have been improved as well as methodical approach towards assessing company's solvency and its back up with funds and other property has been worked out in the process of carrying out economic analysis.