THE ORDER OF FORMATION OF INFORMATION ON CORPORATE RIGHTS IN THE FINANCIAL STATEMENTS OF THE COMPANY

Abstract

Information is an important tool for resolving economic conflicts, which often arise in all spheres of social and economic life. Its significance grows significantly in the conditions of financial-economic instability, dynamism of the domestic society. Information provision of management processes at both micro and macro levels is largely due to financial reporting, which is a publicly available source of data on the activities of business entities. On the basis of its analysis, users receive information about the results of past business operations of the enterprise, its current financial-property status and prospects for continuing operations in the future. A thorough study of financial statements allows us to draw conclusions about the effectiveness of placement and concentration of capital in a certain area of ​​economic relations on contractual terms, to assess the potential for growth of the return on its further use in economic circulation. It affects decision-making with the focus on achieving strategic goals. The article investigates the issues of economic and legal essence of corporate rights. The interpretation of the concept of corporate law in the legislation of Ukraine is defined. The classification of corporate rights on the object of reflection in accounting is provided. The classification will allow different people to equally understand the content of management information regarding corporate rights. Consider the features of the reflection of corporate rights in accounting. The article analyzes the role of financial statements as a source of information of economic activity of the enterprise. The main definitions of financial statements are analyzed. The study of the formation of information on corporate rights in the reporting of the enterprise. The analysis of the requirements of the shareholders and to the financial statements. The problem of meeting the information needs of shareholders is established, on the basis of which the composition of the necessary information and the possibility of its formation with the help of accounting is determined. The approach to the formation of information on the corporate rights of shareholders in the financial statements of the enterprise.