High economic growth rates:
- The program of gradual development on reform and modernization of the country and measures to stimulate domestic demand -
consistent implementation of measures;
- pursuing a policy aimed at reducing the tax burden on the economy
being carried out;
- Small business and private in the development of the country's economy
significantly increasing the role of entrepreneurship;
- due to the stable and efficient functioning of the financial and banking system. In 2012, the total volume of industrial production increased by 6.3% compared to 2011 and amounted to 41.7 trillion. sum. The highest growth rates were in pharmaceuticals and furniture (18%), machinery and automobiles (12.2%), construction materials (11.9%) and petrochemicals (9%). 4%) were observed in the following areas: 1.
Today, the program and measures of the President aimed at the development of small business are directly related to this result. Indeed, the processes of privatization, denationalization and corporatization have taken place in a market economy and are characterized by the potential of economic entities based on different ownership indicators of their private capital. An entity that does not have that level of private capital will not be able to sustainably develop and its ability to withstand market competition will be weak. Therefore, the possession of private capital, its constant increase in the conditions of a market economy, any business entity,
The legislation on the reserve of amounts to be added to the costs, as well as approved by the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 No 54 "On the structure of costs of production and sale of goods (works, services) It is regulated by the Charter of the Republic of Tajikistan. It is not recommended to establish such a reserve in accordance with International Accounting Standards. This is because the entity reflects in its report the unrealized costs in organizing it and reduces the profit. Commercial enterprises can only create a provision for net profit if this is reflected in the accounting policy. When using the reserve for production needs, the tax base is reduced by the amount of these costs.
I.BOB. THEORETICAL FUNDAMENTALS OF ACCOUNTING, CONNECTION AND RESERVE CAPITAL IN THE ENTERPRISE IN THE CONTEXT OF MODERNIZATION OF THE ECONOMY 1.1. The importance of accounting for charter, added and reserve capital in an enterprise
The composition of the charter capital of an enterprise depends on its constituent documents and organizational legal form. The order of formation of the authorized capital is regulated by the legislation of the Republic of Uzbekistan and the constituent documents in accordance with the organizational and legal form of the enterprise.
The authorized capital is reflected in the registered amount and can not exceed it. An increase or decrease in the charter capital of an enterprise shall be made only after making changes to the constituent documents on the basis of the decision of the founders.
After the state registration of a joint-stock company, its charter capital is indicated in the amount registered in the issue prospectus. It is necessary to take into account separately each issue of issued (allowed to issue) issued (subscribed by shareholders) and outstanding ordinary shares due to the fact that the share capital of the enterprise is registered in the account, but the issue is not completed. Its charter capital can be increased 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
In order to increase the liquidity of shares, the results of their crushing do not affect the amount of shareholders' capital, and only due to the increase in the nominal value and amount of newly issued shares, these transactions are not recorded.
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.
Do'stlaringiz bilan baham: |