LEGAL BASIS FOR ORGANIZING A PRIVATE CAPITAL ACCOUNT

Authors

  • Suyarova Bahora Odil qizi,Bozorboyev Javoxir G‘ulomjon ugli.Abdunazarov Samandar Safar ugli,Kanaatov Anvar Shokirovich Student of Samarkand Institute of Economics and Service,Student of Samarkand Institute of Economics and Service,Student of Samarkand Institute of Economics and Service,Tutor at Samarkand Institute of Economics and Service

DOI:

https://doi.org/10.55640/

Keywords:

Private equity, owner's capital, accounting, legal framework, financial reporting, International Financial Reporting Standards (IFRS), capital structure, Uzbekistan legislation, corporate finance.

Abstract

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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References

1. Accounting Part 1: Textbook / A.A. Karimov, J.E. Kurbanbayev, S.A. Jumanazarov; – T.: “Economics-Finance”, 2020. p.

2. Barry Elliot, Jamie Elliot. Financial accounting and reporting. London, 2015. 17th Edition.

3. Harry I. Wolk, James L. Dodd, John J. Rozycki. Accounting Theory. 8th edition. SAGE Publications.USA, 2013.

4. Karimov A., Kurbanbayev J., Jumanazarov S., Khalilov Sh. Financial accounting and reporting. Textbook. - T.: “Economics-Finance”, 2018.

5. Urazov K. B. Accounting and audit. Tashkent - 2004.

6. Urazov K.B. Features of accounting in other industries. Textbook. Revised and updated 2nd edition. - T.: "Science and technology", 2019. - 540 p.

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Published

2025-05-22

Issue

Vol. 4 No. 4 (2025): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

LEGAL BASIS FOR ORGANIZING A PRIVATE CAPITAL ACCOUNT. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(4), 547-549. https://doi.org/10.55640/

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