• I. А. Berzhanir Pavlo Tychyna Uman State Pedagogical University, Ministry of Education and Science of Ukraine, department of Finance, Accounting and Economic security, Sadova str., 2, Uman, Cherkasy region, 20300, Ukraine, tel.: +380680530645 https://orcid.org/0000-0001-7035-1170




equity, accounting, reporting, international accounting standards, national accounting standards


The purpose of the article is the study of theoretical provisions and the development of practical recommendations for improving the accounting of the company's own capital.

The following methods were used in the research process: methods of induction and deduction, the method of comparison, the method of generalization - to reveal and clarify the economic essence of equity capital and carry out its classification for the purpose of accounting; systematic approach - to build accounting support for managing one's own capital; statistical research methods - to assess the structure and dynamics of the company's equity capital; graphic - for a visual presentation of research results.

The information base of the scientific research is the scientific works of domestic economists and normative acts on the organization of accounting of the company's own capital.

The article examines the economic essence and structure of equity through the prism of national and international accounting standards. The composition and structure of the company's equity capital were diagnosed and the factors that influenced its change were analyzed. The theoretical and methodological foundations of the organization of equity accounting and its reflection in reporting in the context of national and international standards are considered.

The scientific novelty of the results obtained is to determine and disclose the directions for improving the organization of accounting of equity in order to increase its turnover; application of automated systems for accounting of equity; use of a compromise approach to financing the assets of an entity; reduction of receivables that will accelerate capital turnover; Use of audit services for optimal accounting of reserves.

The obtained research results can be used to create an effective equity accounting model, which will make it possible to avoid insolvency risks.

Author Biography

I. А. Berzhanir, Pavlo Tychyna Uman State Pedagogical University, Ministry of Education and Science of Ukraine, department of Finance, Accounting and Economic security, Sadova str., 2, Uman, Cherkasy region, 20300, Ukraine, tel.: +380680530645

PhD (Econ.), Associate Professor


1. “General requirements for financial statements. National accounting standard 1 ” The Verkhovna Rada of Ukraine, www.zakon4.rada.gov.ua/laws/ show/z0336-13. Accessed 12 Dec. 2022.
2. “International Financial Reporting Standards.” buchuchet, www.buchuchet.uabs.sumdu.edu.ua/ua/component/zoo/item/ mizhnarodni-standarty-finansovoi-zvitnosti-international-financial-reporting-standards. Accessed 12 Dec. 2022.
3. Butynets, F. F. Financial accounting: a study guide. Zhytomyr, PP “Lira K, 2006.
4. Melen, O. V, and O. D.Maystruck. “Features of organization of accounting of equity of enterprises”. Market Infrastructure, 2018, pp.371–375.
5. Dorosh, N. I. “Problems of Accounting of Own Capital in Ukraine in the Conditions of a Market Economy”. Rehionalna ekonomika ta upravlinnia, vol. 2, no. 2, 2014, .pp. 25–27.
6. Falchenko, O. O, Poberezhna, N. M, and I. A. Yureva. “Features of formation of equity at enterprises”. Eastern Europe: Economics, Business and Management, no.2 (19), 2019, pp. 404–409.
7. Vorobyova, N. P., and R. A.Muzychenko. “Analysis of the financial condition of the enterprise: essence and necessity”. Problems of innovation and investment development. Series: Economics and Management,no.13, 2017, pp. 116–123.
8. Nazarenko, O. V., and T. S.Chyzhova. “Organizational aspects of formation, accounting and audit of the company's own capital”. Economy and the state,no. 9, 2019, pp. 30–34.
9. Kozachenko, D. M., and N.Yu. Mardus. “Theoretical aspects of accounting, audit and analysis of equity of the enterprise.” Actual problems and prospects for the development of accounting, analysis and control in the socially oriented enterprise management system: materials of the 5th All-Ukrainian. scientific-practical. Conf., 2022, pp.104-106.
10. Berzhanir, I. A. “Own capital: problems and directions for improving accounting.” Modern problems of accounting, analysis, audit and taxation of economic entities: theoretical, practical and educational aspects: a collection of scientific papers based on the materials of the 4th All-Ukrainian Scientific and Practical Conference (March 30-31, 2020). Dnipro,NMetAU, 2020, pp. 21–23.
11. Berzhanir, I., and A. Mamedova. “Directions for improving the accounting of the company's own capital.” Economic development of the state, regions and enterprises: problems and prospects / coll. of science works. Nizhin, 2019, pp. 9-11.
12. Bezkorovina, L. V. “Features of accounting of equity at enterprises.” Global and national problems of economy: electronic scientific professional publication, 2015, global-national.in.ua/archive/4-2015/200.pdf Accessed 03.03.2023.