2022
CONTENT OF EQUITY CATEGORY ACCOUNTING
Authors: Sobirova Mavzunakhon Davronjonovna - Assistant of the Department of Accounting Tajik State University of Business, Law and Politics
JOURNAL NUMBER: 4(63). YEAR OF ISSUE: 2022. LANGUAGE OF THE ARTICLE: Tajik
ANNOTATION
In this article, based on the study of foreign and domestic scientists, the essence of the category of equity capital is investigated in relation to the existing concept of capital, the authors point of view on equity is presented. Also reviewed and studied the structure of equity capital in accordance with the requirements of international financial reporting standards and the experience of the country.
KEY WORDS
capital, equity, financial capital, physical capital, investment, reporting period, accounting.