AUTHORIZED CAPITAL ACCOUNT
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This article analyzes the economic essence of charter capital, its legal foundations, and the procedure for its accounting in financial reporting. It examines the sources of charter capital formation, accounting records, and the documentation process related to capital changes. The paper also highlights common issues in the accounting of charter capital, provides insights from international practices, and offers practical recommendations for improvement. The analysis is based on the legislation of the Republic of Uzbekistan and international accounting standards.
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