📄 Abstract
This article analyzes international practices in equity accounting for joint-stock companies and proposes directions for improvement in Uzbekistan based on IFRS standards. By examining advanced approaches to equity structure, dividend policy, and financial reporting transparency in developed countries, the study identifies key reforms needed to enhance corporate governance, investor confidence, and compliance with international financial norms.
🏷️ Keywords
📚 How to Cite:
Axmedov Latayibxon Mamitxonovich , MODERNIZING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES THROUGH THE APPLICATION OF IFRS PRINCIPLES IN UZBEKISTAN , Volume 12 , Issue 5, may 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,