Koryagin M. Theory and methodology of accounting in the system of formation of enterprise value

The aim of the thesis is to develop a theoretical and methodological, organizational and practical principles of accounting in the formation of value system based on the concept of fair assessment as a prerequisite for the development of domestic capital markets. The object of study is the operating system of accounting as an information basis for the formation of value. The subject of the study is a set of theoretical, methodological, organizational and application of accounting principles in the formation of value system. Methods: systematic and structural, epistemological, analysis, synthesis, induction, deduction, abstraction, idealization, generalization, economic statistics, and the formalization of symbolic logic. Scientific novelty of the results is to develop theoretical and methodological, organizational and practical accounting provisions assets, liabilities and off-balance nebalansovyh objects based on the concept of fair assessment as an instrument of formation of value and preconditions for the development of domestic capital markets. First: - developed the concept of enterprise value based on the sequential use of three basic components - proposed methodological approach to assess and account balance display, nebalansovyh and off-balance sheet indicators - formed the theoretical and methodological foundations of analytical support formation of value. Improved: - areas of accounting as a defining component of the formation of value - definition of "enterprise value" - the theoretical and methodological basis for assessment of the adequacy of the accounting information needs of users of the company's value - definition and methodological bases of your display value of intellectual capital Enterprise - a conceptual framework mapping the evaluation of value in the financial statements - methodological principles of the system of internal reporting of enterprise value - theoretical and methodological approaches to identify risk factors for determining the value of the enterprise. Further elaborated: - theoretical and methodological principles of formation of value - identifying areas of accounting information asymmetries reduce the cost of enterprise - the positioning of elements in the evaluation method of accounting - concept of historical use and the fair valuation accounting objects with different approaches; - principles of classification factors - methodological bases gradual transformation of the financial statements. The study implemented in the activity: the State Property Fund of Ukraine (№ 10-36-12050, 13.08.2012), the Federation of auditors, accountants and financiers AIC of Ukraine (№ 02/06, 14.06.2012) and others., The learning process of Lviv Commercial Academy ( №796/01-1.08, 13.09.2012).