THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

Abstract

Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to international standards. To display the results of the differentiation procedures and methodical support of transactions with equity in enterprises with foreign investment is made a comparative analysis of accounts and reporting on these operations. Practical implications. The Search of more effective methods and the order of formation of own capital and its registration with the position of its normative regulation are perspective issue, during the reformation and standardization of all spheres of public life in Ukraine. In terms of legislative changes, the important is the realization of priority tasks and describe the scientific basis of the rules of accounting methodology equity, as well as its formation. Using a systematic approach, while displaying the accounts of transactions with their own capital and their accounts promotes their detailed characterization in the context of changes in the structural components of the equity for enterprises with foreign investments. Therefore, the use in practice formed proposals for enterprises with foreign investments contribute to the improvement of the accounting for transactions with equity in the context of methodological for their support, and also, can be used as based scientific materials on foreign investment enterprises, because these subject is the main identifiers promises more effective economy, in general, and resultation of each subject, separately. Value/originality. These results confirm the need for a gradual transition to European standards of accounting operations with its own capital and can be used as a theoretical basis for the unification and harmonization of the main provisions of international requirements in the future. To do this, you need their promises more effective methodological support, which should be studied in the framework of this scientific article, particularly suggested: - improve the procedure for accounting of transactions with equity in enterprises with foreign investment through studies, from a scientific point of view, methods, and procedures for their methodological support; - the model of comparative accounting automation based on the use of accounting software 1C and SAP. It should be noted that, since the enterprise with foreign investments are foreign investments, the investigative keep records, usually on the basis of IAS and IFRS, respectively software must be built on this basis, for this purpose more than an acceptable use of the SAP program. At this point, the majority of enterprises with foreign investment in Ukraine is carried out with a gradual transition to the SAP 1C, there are economically justified.