Misorov Komoliddin Mamasabirovich,
Tashkent Institute of Finance, Associate Professor of the Department of Accounting, PhD,
Tashkent, Uzbekistan
Abstract. This article reveals aspects related to the formation of joint-stock companies’ equity by international financial reporting standards. It investigates the normative-legal and theoretical foundations of forming equity capital in joint-stock companies. Moreover, recommendations are provided for forming equity capital based on the introduction of modern corporate governance methods, improving the efficiency of production, investment, and material-technical, financial, and labor resource utilization, as well as creating favorable conditions for attracting foreign investments to joint-stock companies.
Keywords: authenticity, reliability, international standards, financial report, investor, investment assets, equity capital, charter and reserve capital.