FEATURES OF ACCOUNTING EQUITY CAPITAL COMPONENTS
Keywords:
equity capital, reserve capital, revaluation adjustments of long-term assets, assets received for free, retained earnings
Abstract
Equity capital is of great importance in ensuring the financial stability of commercial organizations. In particular, reserve and retained earnings, which are a component of equity capital, reflect the result of the company's financial and economic activities. The growth of equity capital indicates the efficiency of the company. Of course, in this case, the interests of the company's shareholders and creditors will be protected by their correct accounting. The article describes the features of accounting for reserve capital and retained earnings based on national and international standards
References
1. Law of the Republic of Uzbekistan «On joint stock companies and protection of shareholders' rights» 06.05.2014 . No. LRU-370 . https://lex.uz/docs/4617583
2. Law of the Republic of Uzbekistan «On limited and additional liability companies» 06.12.2001. No. 310-II . https://lex.uz/docs/4607985
3. Anvar Avlokulov, « Return on Assets and Financial Soundness Analysis: Case Study of Grain Industry Companies in Uzbekistan ,» International Journal of Management Science and Business Administration , Inovatus Services Ltd., vol. 4(6), pages 52-56, September.
4. Papanastasopoulos, G. , Thomakos, D. and Wang, T. (2010), «The implications of retained and distributed earnings for future profitability and stock returns», Review of Accounting and Finance , Vol. 9 No. 4, pp. 395-423. https://doi.org/10.1108/14757701011094599
5. Kevin Keasey, Paul B. McGuinness. (2008), «Firm value and its relation to equity retention levels, forecast earnings disclosures and underpricing in initial public offerings in Hong Kong», International Business Review , Volume 17, Issue 6 , December 2008, Pages 642-662
2. Law of the Republic of Uzbekistan «On limited and additional liability companies» 06.12.2001. No. 310-II . https://lex.uz/docs/4607985
3. Anvar Avlokulov, « Return on Assets and Financial Soundness Analysis: Case Study of Grain Industry Companies in Uzbekistan ,» International Journal of Management Science and Business Administration , Inovatus Services Ltd., vol. 4(6), pages 52-56, September.
4. Papanastasopoulos, G. , Thomakos, D. and Wang, T. (2010), «The implications of retained and distributed earnings for future profitability and stock returns», Review of Accounting and Finance , Vol. 9 No. 4, pp. 395-423. https://doi.org/10.1108/14757701011094599
5. Kevin Keasey, Paul B. McGuinness. (2008), «Firm value and its relation to equity retention levels, forecast earnings disclosures and underpricing in initial public offerings in Hong Kong», International Business Review , Volume 17, Issue 6 , December 2008, Pages 642-662
Published
2023-10-08
How to Cite
Sherimbetov Inomjon Xalilullayevich. (2023). FEATURES OF ACCOUNTING EQUITY CAPITAL COMPONENTS. International Journal on Economics, Finance and Sustainable Development, 5(10), 55-61. https://doi.org/10.31149/ijefsd.v5i10.4873
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