Economic theory

- Application of the capital concept of international financial reporting standards in enterprises;
- Ensuring the growth of their net profits of enterprises and organizations.After the state registration of a joint-stock company, its charter capital is indicated in the amount registered in the issue prospectus. Each issue of ordinary shares issued (subscribed by shareholders) and outstanding ordinary shares must be taken into account separately due to the fact that the share capital of the enterprise is registered in the account, but the issue is not completed.
Joint-stock companies can increase their authorized capital by issuing additional shares or increasing the nominal value of outstanding shares. The amount of the charter capital of joint-stock companies is a decrease in the nominal value of shares or a reduction in their number,as well as, may be reduced as a result of the acquisition of a portion of the shares for later redemption by the company.
The return to shareholders of the share in the charter capital of the enterprise is reflected as purchased private shares of the joint-stock company, and this amount is recorded in the counter-current account of the same name.
After registration of the enterprise, its charter capital consists of shares and stakes specified in the constituent documents.

References
1. A. Karimov and others. "Accounting". T .: Sharq NMAK,
2004. 591 bet

2. "On Accounting" of the Republic of Uzbekistan
The law. April 30, 1996.

3. “In agriculture
on the most important directions of deepening reforms ”
Farmoni. - T. "People's word" newspaper. March 25, 2003;