COMPARATIVE DESCRIPTION OF CATEGORY "PROPERTY ASSET" BY NATIONAL AND INTERNATIONAL STANDARDS OF ACCOUNTING
The article deals with determination of the category of “equity” and its components and basic characteristics for domestic and international standards. In the national and international standards of accounting equity notes as one of the key elements of financial statements. Size and structure of equity is crucial for management and users of financial statements. There are significant differences in the composition and structure of equity capital under national accounting standards and international standards. Introduction of international accounting standards and reporting in Ukraine will facilitate collaboration domestic enterprises with global trading partners, and thus provide an opportunity to attract additional foreign investment. Information about changes in equity according to international standards revealed in a special form of statements - statement of changes in equity, and the national - in the statement of equity.