"INTERNATIONAL SCHOOL OF FINANCE TECHNOLOGY AND SCIENCE"

Authors

  • Muqumov Zafar Avazmuratovich Associate Professor of "International school of finance technology and science", Candidate of Economic Sciences, Uzbekistan, zafar_muqimov@tfi.uz, ORCID: 0000-0003-3385-1365c

Keywords:

equity capital, equity movements, equity capital efficiency indicators, equity dynamics, SWOT analysis; dupont model.

Abstract

One of the most important goals of any enterprise is to maintain a source of income, i.e. own capital. Equity is property that is free from liabilities and is used as assets. The financial stability of the enterprise is determined by the structure and value of equity capital (EC). The structure, dynamics and value of equity capital influence the adoption of managerial decisions of a short-term and long-term nature[6].

References

Law "On Joint Stock Companies and Protection of Shareholders' Rights" dated May 6, 2014 No. ZRU-370. https://lex.uz/acts/14667 (date of access: 08.10.2022);

Law of the Republic of Uzbekistan “On Auditing Activities” dated February 25, 2021 No. ZRU-677 (adopted by the Legislative Chamber on November 10, 2020, approved by the Senate on February 5, 2021) URL: https://lex.uz/docs/5952173 (date of access: 08.10.2022);

IAS 18 “Revenue”. URL: https://normativ.kontur.ru/document?moduleId=1&documentId=308659#l0 (date of access: 06.10.2022);

Decree of the Cabinet of Ministers of the Republic of Uzbekistan No. 171 dated April 11, 2022 “On approval of the regulation on the procedure for recognizing international auditing standards for application on the territory of the Republic of Uzbekistan” URL: https://lex.uz/docs/5952173 (date of access: 08.10 .2022

Audit according to ISA. Tutorial National Association of Accountants and Auditors of Uzbekistan and NOU "ILMFANRIVOJ" - Tashkent 2019;

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N.V. Parushina. Audit. Fundamentals of audit, technology and methods of conducting audits: Textbook. - 2nd edition - M: Infra-M, 2017, 560 s;

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Fomin R.G., Dun I.R. Analysis and diagnostics of own capital. International Student Scientific Bulletin. - 2014. - No. 2.

Development of the authors based on the financial statements of O'zkimyosanoatloyiha JSC.

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Published

2023-12-20

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Articles