Issues of improving the accounting of the authorized capital
Keywords:
equity, share capital, share, fair value, unpaid capital, acquired equity, net assetsAbstract
The article describes the procedure for reflecting in accounting and in financial statements the formation and change of the authorized capital, which is an component of equity, as well as the existing problems in the evaluation of property included as a share capital contribution. Based on the results of the research, recommendations have been developed to improve the accounting of the share capital on the basis of international standards.
References
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Law of the Republic of Uzbekistan “On Accounting” No. УРК-404 dated 13.04.2016. www.lex.uz
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No. 13 "Fair Value Measurement" International Standard of Financial Reporting.
