RESEARCH OF EQUITY CAPITAL AS AN OBJECT OF ACCOUNTING AND CONTROL FROM THE PERSPECTIVE OF BASIC APPROACHES
The article examines equity capital from the perspective of three basic approaches: accounting, economic and legal, which allow us to reveal its essence, as well as in the context of the fundamental concepts that are systematized in accordance with the proposed approaches. In addition, the features of equity capital in the context of fundamental approaches are disclosed, which allow us to expand the idea of equity as an object of accounting and control.