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Назва: OPERATIONS WITH INVESTOR’S CORPORATE RIGHTS: THE ASPECT OF CONTROL
Інші назви: OPERATIONS WITH INVESTOR’S CORPORATE RIGHTS: THE ASPECT OF CONTROL
Автори: Патряк, Олександра Тарасівна
Ключові слова: control
corporate rights
program of control
investor
Дата публікації: 2017
Бібліографічний опис: Patryak О.Т. Operations with investor’s corporate rights: the aspect of control/ O.T.Patryak // Journal «Business Inform». – Kharkov, 2017. – № 1. – C. 73–78.
Короткий огляд (реферат): Control over operations with corporate rights has essential value for the investor. Risk of errors in the conducting of accounting of corporate rights and disclosure of information about them in the financial statements will be significant without an effective system of control. Therefore, it is necessary to develop an effective system of control over corporate rights, which would comprehensively cover all aspects of their functioning, in order to ensure reliability, timeliness and accuracy of implemented operations with corporate rights and obtain relevant information about them by management personnel and other users. The expediency of application of control operations with corporate rights of investors has been substantiated in the article; a program for control of corporate rights of the investor, which will allow systematically fulfilling the approach to the solving problems of control, coordinating the control procedures and regulating their information support has been outlined in the article. It was established during the research that it will be appropriate to conduct such control actions for the investor during the previous of control as assess the feasibility of the investment implementation and after the making decision to exercise the control of accuracy, package of issued documents in compliance with current legislation. At the stage of the current control investor must monitor the compliance of repayment schedule of investments, the process of calculation and payment of dividends, the presence of documented grounds of accounting reflection of implemented operations and current monitoring of the financial condition of the issuer and tendencies of its changes. Checking the correctness of formation of indicators concerning corporate rights in the reporting will be appropriate at the end of the reporting period. The mandatory analysis of changes in the financial condition of the enterprise for the period in which there was a financial investment into the instruments of equity capital (corporate rights) with using elements of factor analysis will also be appropriate. Summarizing the results of the study of the control system of the corporate rights of the investor should be emphasized that developed program of control at each stage, will allow comprehensively to evaluate the feasibility, legality, accuracy of implemented operations, identify mistakes and develop recommendations for avoiding them in the future.
URI (Уніфікований ідентифікатор ресурсу): http://dspace.tneu.edu.ua/handle/316497/18647
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