Models of equity accounting in the conditions of reorganization of economic companies in the form of separation

Abstract

This article is devoted to the study of the specific nature of equity in the conditions of reorganization of economic companies in the form of a spin-off. It has been found that the content of the reorganization processes is related to the arrangement of property relations at the level of economic companies participating in the reorganization and their owners (participants), who make decisions regarding to the further functioning of their property (equity) in the company(ies) - to the legal assignee(s). Attention is focused on the need for a systematic and extended study of accounting organization elements, in which the accounting process at all stages of reorganization in the form of separation would be harmonized with the meaningful characteristics of operations with stocks (parts). The lack of elements` development of the accounting organization for the information provision of the main suppliers of capital regarding operations with equity capital in the conditions of reorganization of companies in the form of separation, which is characterized by changes in the system of property relations and structuring of equity capital, was revealed. The economic and legal essence of the reorganization in the form of separation as a factor influencing the movement of property of economic companies participating in the reorganization and equity as a means of realizing the ownership rights of shareholders (participants) has been proven. Accounting models of equity in the conditions of reorganization of economic companies in the form of a spin-off, which take into account numerous options for placing corporate rights in assignee companies, are recommended. for making situational management decisions. The method of accounting for reorganization operations has been improved, taking into account the economic content of equity capital under the conditions of reorganization in the form of allocation, to present the entire range of calculation and accounting operations with it in various subsystems of data processing (financial and management accounting).