COMPANY’S EQUITY: A MODERN VIEW OF ITS ESSENCE, CLASSIFICATION AND ACCOUNTING

А study of the process of formation of the concept of capital in accounting has been carried out, which allows, from the standpoint of the ontological approach, to reveal the stages of development of the definition of «capital» with the proposal of updated provisions of modern paradigms. Four global periods are identified in the historical paradigm. The modern paradigm is based on the new needs of society and trends in the development of scientific and technological progress, which began to develop on the fourth paradigm, reflecting improved and adapted views on the economic category «capital». A generalized classification of capital is proposed: by sources of formation; according to the degree of fixation; by the form of investment; according to the nationality of the owners of capital, providing it for economic use; according to the organizational and legal form of activity; compliance with the legal regulations of use, which will allow internal and external users to receive comprehensive information about the components of capital. The procedure for reflecting information about capital in the forms of financial statements, on accounting accounts has been studied, and recommendations have been provided for improving the accounting.