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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????????? ????? ? ??????? ??????????????? ??????: ??????, ???????????, ???????????
Corporate rights in accounting system: theory, methodology, organization |
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| Creator |
?????????, ??????? ????????
Pylypenko, O.I. |
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| Subject |
??????????
???????????? ?????????? ???????????? ????? ???????? ???????? ????????????? ?????????? ???????? ????????? ?????????? ???????????? ????????????? corporation corporate governance corporate rights accounting policy reorganization dividend policy financial investments investment attractiveness |
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| Description |
???????????? ?????? ?????????? ?? ???????? ???????????, ?????????????? ? ?????????????? ???????? ???????????? ????????????? ???? ? ??????? ??????????????? ??????, ? ????? ???????????? ???????????? ????????? ???????? ????????? ??????????????? ?? ?????????-??????????????? ?????????????? ??????????????? ?????? ????????????? ???? ??? ???????? ?????????? ???????????? ?????????? ???????????. ? ?????????? ???????????? ??????????? ?????? ?? ???????????? ? ??????????????? ?????? ????????????? ???? ?? ?????? ???????????? ???????????????? ?????? ?? ?????????????? ??????? ???????? ??????????????? ??????, ?????????? ? ????????? ?????????, ???????????? ?? ?????????? ????????????? ????. ?????????? ??????????? ??????????????? ?????? ???????? ? ?????????????? ???????, ?? ??????? ? ????????? ????????????? ?????????????? ?????????, ?????????? ? ?????? ???????? ??????????? ??????? ?? ??????????????? ?????? ????????, ?????????? ?: ??????????? ????????????? ???? ????????? ??? ?????????? ????????? ?????; ????????? ????? ?? ???????????, ? ????? ?????????? ??????? ?????????? ???????? ?????????????? ???????????? ??? ????????????? ?????? ?????????; ??????????? ????????????? ???? ? ????? ????????? ????. ???????? ?????????? ?????? ?? ???????? ????????? ???????? ??????????, ???????????? ????????????? ????????? ???? ?????????? ?? ????????????? ?????????? ??? ???????????? ????? ???????? ?????????????? ????? ???? ????????????? ?????????. Dissertation is directed towards development of the theoretical, methodological and organizational statements of corporate rights? reflection in the accounting system, aimed at supporting the complex solution of the problem establishing the organizational, theoretical and methodological instruments of accounting for corporate rights for promoting the corporate governance efficiency. Complex approach towards the corporate rights? reflection in accounting has been grounded in the dissertation on the bases of applying non-institutional theories as well the system of accounting objects connected with the processes of corporate rights acquisition, usage and disposal has been identified. Methodology of accounting for transactions with corporate rights has been developed and lies in the scientific grounding of the methodological principles being the basis for working out the methodic approach towards accounting transactions connected with corporate rights? payback to the owners under legal entity?s liquidation, assets and liabilities transfer as well as increase of the shareholders? equity at the newly established enterprise as a result of reorganization by separation; corporate rights? disposal from legal entities? property. The theoretical grounds as well as the elements of corporate accounting policy have been disclosed, organizational statements as for formation and communication of information on the business entity?s corporate rights using accounting reporting have been improved. |
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| Date |
2016-02-23T09:23:11Z
2016-02-23T09:23:11Z 2010-12 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1216
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| Language |
uk
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| Relation |
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| Publisher |
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