Economic theory

Exchange rate differences that occur in the process of forming the authorized capital are made in joint ventures and other enterprises with foreign investment.

Conclusion
The known sources of financing of enterprises, organizations and firms in the field of accounting are:
• Source of own funds;
• Borrowings.
In the former Soviet Union, the source of these funds also included budget allocations. But after our transition to a market economy, this source of funding was abolished. Because the destruction of this source ensured the end of the system of subsistence in the Republic. Nowadays, the above-mentioned sources are a source of financing for enterprises. An enterprise, organization or firm must determine its capital at the time of opening. In a market economy, each enterprise can meet its financial needs independently. The source of resources is its profit, proceeds from the sale of securities, shares and other payments of shareholders, shares and other payments of legal entities and individuals. as well as funds received illegally. Investments made on such a basis are considered private capital for enterprises. Private equity accounting is important in a market economy, which indicates the extent to which an enterprise has its own level of power.
The most important factor in increasing the value of private capital is the net profit of the enterprise in the reporting year. It is considered that the most optimal option is for the operating organizations to increase their funds at the expense of this factor. The reason is that the change of this factor depends only on the enterprise itself, which requires it to start operating at full capacity. In addition, changes in other indicators will be directly related to this factor. In solving these tasks, enterprises and organizations should be thoroughly acquainted with the "Regulations on the procedure for determining the costs of production and sale of products and financial results." Based on the above conclusions, I propose the following: