The issue of corporate classification as object of accounting

Oleksandra Tarasivna Patryak


The dominance of the corporate sector in the structure of the national economy is caused by the rapid development of privatization that has taken place in Ukraine in recent years.

Research of problems of classification of corporate laws, as an object of record-keeping is interesting not only from the position of theory but also practice, as it predetermines a number of consequences of both legal and financial characters.

Determination of common approach to the classification of corporate laws is basis for the increasing of authenticity and implementation of analytical information that has been got from the system of record-keeping of corporate formations.

It should be noted that although corporate law has become more common even nowadays it remains relatively new and insufficiently researched phenomenon in activity of business entities and individuals. A situation becomes more complicated because this question has not got sufficient attention in scientific and professional literature in Ukraine. Thus, the above-mentioned facts testify the actuality of the investigated theme and the necessity of its further study.The author pays attention to a set of corporate rights and states that the complex corporate rights includes the following types: proprietary, non-proprietary, basic and advanced, complete, partial (limited) and corporate law at the macro, meso and micro levels.

The aim of the paper is to reveal the essence of corporate rights and reflect the current view of the classification of corporate rights as an object of accounting.

The methodological basis of the study is a set of general scientific methods and special knowledge. Method of theoretical generalization and comparison is used to refine and deepen economic and legal nature of corporate rights. Methods of causation and abstract logic are used to improve the classification of corporate rights.

Thus, the approaches to the classification of a wide range of corporate rights in legal acts, information and scientific literature are analyzed in the article. There are some ideasas for the classification of corporate laws for the aims of accounting and control. Basic attention is focused on semantic criterion of division of corporate laws that is the main one in the aspect of their registration reflection. 


classification criteria; corporation; corporate law; equity; action; dividends

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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