ACCOUNTING FOR EQUITY IN ACCOUNTING

This article examines the accounting of owner’s equity and its role in the financial reporting system of enterprises. The study analyzes the structure of equity, including charter capital, retained earnings, additional paid-in capital, and reserve funds. Special attention is given to the recognition, measurement, and presentation of equity components in accordance with international accounting standards. The article also discusses the importance of accurate equity accounting in assessing the financial stability, profitability, and investment attractiveness of business entities. In addition, it highlights modern approaches to improving equity accounting practices in the context of digitalization and international financial reporting requirements.