ОЦЕНКА ПЕРИМЕТРА ИНФОРМАТИВНОСТИ ОТЧЕТА ОБ ИЗМЕНЕНИЯХ КАПИТАЛА И ЕГО ОПТИМИЗАЦИЯ: ОТ КОНЦЕПЦИИ ФИНАНСОВОГО КАПИТАЛА К КОНЦЕПЦИИ АССОЦИИРОВАННОГО КАПИТАЛА

 
Each time the transition to a more progressive technological mode inevitably entails changes in economic relations between business and the state, which are already being implemented under the conditions of a new paradigm, which today is interpreted as a socio-economic one due to its focus on a homocentric vision of economic development. This also provides for a balance in the use of economic, social and environmental resources by business, while the ownership of them, and, consequently, the right to net business assets (capital), belongs to various social entities interested in business results. The benefit received by the business reflects not only the efficiency of the used financial capital invested by the owners, but also the social and environmental capital invested by business partners - the society and the state, which objectively requires its reflection in the financial statements. As part of the study, the author put forward a hypothesis, the justification of which is carried out according to the following scheme: the interpretation of capital is conceptualized; analyzes the structure of the Statement of Changes in Equity adopted by the national accounting and financial reporting system; criteria for the formation of a capital statement are identified and its optimized model is proposed.