stdClass Object ( [id] => 16144 [paper_index] => 202505-07-021815 [title] => MODERNIZING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES THROUGH THE APPLICATION OF IFRS PRINCIPLES IN UZBEKISTAN [description] => [author] => Axmedov Latayibxon Mamitxonovich [googlescholar] => [doi] => [year] => 2025 [month] => May [volume] => 12 [issue] => 5 [file] => fm/jpanel/upload/2025/May/202505-07-021815.pdf [abstract] => This article analyzes international practices in equity accounting for joint-stock companies and proposes directions for improvement in Uzbekistan based on IFRS standards. By examining advanced approaches to equity structure, dividend policy, and financial reporting transparency in developed countries, the study identifies key reforms needed to enhance corporate governance, investor confidence, and compliance with international financial norms. [keywords] => Equity Accounting, Joint-Stock Companies, IFRS, Dividend Policy, Corporate Governance, Financial Reporting, International Standards. [doj] => 2025-05-21 [hit] => [status] => [award_status] => P [orderr] => 69 [journal_id] => 7 [googlesearch_link] => [edit_on] => [is_status] => 1 [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS) [short_code] => IJHS [eissn] => 2347-4378 [pissn] => [home_page_wrapper] => images/products_image/2.EBMS.png ) Error fetching PDF file.