CAPITAL AS A SUBJECT OF ACCOUNTING ACCOUNT: HISTORICAL DEVELOPMENT OF VIEWS AND EVOLUTION OF THE SCIENTIFIC OPINION

Анотація

Introduction. Effective and rational management of enterprise capital in economies of any type is impossible without objective, comprehensive and formalized accounting and reporting information. Taking into consideration this fact that in today's accounting there are numerous unresolved problems regarding the objective expression of the value of capital and its representation in the financial statements, research in this area is considered relevant. The hypothesis of this research is the assumption of the existence of important and relevant for modern theory and practice of ideas in past developments. The aim of the study is to generalize the genesis of views on the content of the study definition by representatives of economic and accounting schools, the critical analysis of accounting practices and the development of accounting theory and concepts evolved during the evolution, some aspects of which can be used to improve the modern accounting of enterprise capital. Methods. Methods of studying the evolution of theory and practice of accounting for capital are based on general scientific methods, which are used with the use of the dialectical approach - the methods of historiographical generalization and systematization, as well as with the use of scientific knowledge methods: observation - to clarify the essence of capital as an object of accounting in the context. general economic category; abstraction and concretization - to assess the historical accounting experience of capital and its components; methods of abstract-logical knowledge, as well as grouping, comparison, generalization - in the analysis and evaluation of the conceptual and methodological foundations of different accounting paradigms in the theory of capital. Results. According to the results of the study of the evolution of theoretical-methodological and organizational-practical principles of capital accounting, certain approaches identified in past experiences that could positively affect the development of modern capital accounting. The historiographical analysis systematized and evaluated the strengths and weaknesses of the main balance theory to the positioning of capital as a category of accounting, the problem of methodological principles regarding the objective expression and cost reflection in accounting and presentation in the financial statements of this object was determined. Some ideas of past work that are expedient to use in modern researches are formulated and substantiated. Discussion. The obtained theoretical and applied recommendations can be used to improve the existing approaches to capital accounting, in particular, a promising direction for improving capital accounting, the feasibility of using the ideas of the organic balance theory in relation to the construction of a balance format with an orientation on "reproductive cost of an enterprise" and econometric - with regard to accounting approaches to the estimation of "ideal values" and material assets in case of loss of productive capital power.

Класифікація

Ідентифікатори

Схожі роботи