ANALYTICAL FUNDAMENTALS OF THE IMPLEMENTATION OF THE CONCEPT OF EQUITY PRESERVATION IN BUSINESS TAXATION

Abstract

The article is devoted to the study of the theoretical, methodological and practical foundations of the concept of preserving the company's own capital, as well as to the development of proposals for their improvement. We have considered the theoretical principles of the essence and value of the company's own capital, determined the peculiarities of accounting and taxation of activities in agriculture. A study of the state and development trends of farming was conducted. The organizational and economic characteristics of the farm were studied, and the financial results of the enterprise were analyzed. The financial condition of the farm was studied, and the financial results of the enterprise were analyzed. The features of the introduction of accounting for the farm's own capital are considered. Measures to improve the financial situation, develop farming, and increase competitiveness in the market are substantiated. Proposals for improving the accounting and taxation of farms are substantiated. Innovative approaches to equity accounting were studied. The subject of the study is the theoretical and practical aspects of the organization and management of accounting and control of own capital, ways of improving the accounting and control process of own capital of the farm on the basis of progressive forms and methods of their implementation. The relevance of these issues for the present created the need for research and development of this issue. The company's own capital plays a special role in financial matters of business support. The study of the accounting, control and audit of the equity capital of farms allows us to conclude that the organizational and legal form of the enterprise is the determining factor in the accounting of equity capital, since different legal regulations of property relations and legislative requirements for the creation and movement of equity capital cause differences in accounting. Equity accounting provides not only information about operational activity, but also financial activity (changes in the composition of equity capital, as well as current and long-term liabilities of the enterprise), while combining almost all management functions - accounting, planning, coordination, control, analysis, decision-making.