Файл	Ном	Сабт карда шуд
17-Дадоматов Далерҷон Нишонбоевич.	INTERNATIONAL EXPERIENCE IN ACCOUNTING FOR EQUITY CAPITAL AND ITS USE IN THE ACCOUNTING SYSTEM OF TAJIKISTAN	35

Authors: Dadomatov Dalerjon Nishonboevich - Dr. of  Economics, Professor of the Department of Accounting Tajik State University of Law, Business, Politics  Tajikistan/ Sobirova Mavzunakhon Davronjonovna- Assistant of the Department of Accounting Tajik State University of Law, Business, Politics  Tajikistan

JOURNAL NUMBER: 3(66). YEAR OF ISSUE: 2023.LANGUAGE OF THE ARTICLE: Tajik 

ANNOTATION

The article examined the theoretical study of accounting policy in modern conditions of rapid industrialization The article considers the various opinions of scientists in such areas of research as the economics of industry and state accounting policy, which are adequate to the prevailing conditions. In the article, the author’s presents information on financial reporting in the accounting system that has developed in the world economic community, as a set of economic indicators that are understandable to stakeholders. During the investigation, it was revealed that the structure of the company's own capital, the scope of its use and the features of its accounting depend on different situations.

KEY WORDS

equity, reserve capital, extra capital, profit, balance, necessary resources,  ordinary shares  and preference shares.

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