Improvement of accounting of authorized capital at joint-stock companies

Improvement of accounting of authorized capital at joint-stock companies

Authors

  • Ortikov Ergashjon Yakubboevich
  • Xusinov Ibragim Ismailovich

DOI:

https://doi.org/10.5281/zenodo.14872218

Keywords:

accounting, financial reporting, IFRS, equity capital, authorized capital.

Abstract

This article is devoted to consideration of the issues of improving the accounting of the authorized capital
in reliance upon the international financial reporting standards. The calculation of the equity capital is reflected in the
reporting based on information obtained from practice

Author Biographies

Ortikov Ergashjon Yakubboevich

Researcher at Tashkent state university of economics

Xusinov Ibragim Ismailovich

Associate professor of the Department
of Financial reporting and acccounting,
Tashkent State University of Economics,
Tashkent, Uzbekistan.

Published

2025-02-07
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