LEGAL BASIS FOR ORGANIZING A PRIVATE CAPITAL ACCOUNT
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This article explores the concept of private equity (owner's equity), its economic essence, and the legal framework for organizing its accounting in the Republic of Uzbekistan. The study analyzes the main components of private equity, the relevant national legislation, and international standards that regulate its recognition and reporting. Furthermore, it discusses existing challenges in accounting practices and proposes practical recommendations for improving the transparency and efficiency of private equity accounting in business entities.
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