IJEFSD
Vol. 5 No. 10 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS

FEATURES OF ACCOUNTING EQUITY CAPITAL COMPONENTS

Sherimbetov Inomjon Xalilullayevich (Unknown)



Article Info

Publish Date
31 Oct 2023

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

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Journal Info

Abbrev

IJEFSD

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while ...