📄 Abstract
The transformation of national accounting systems towards International Financial Reporting Standards (IFRS) has become an essential prerequisite for strengthening transparency, comparability, and investor confidence in global financial markets. For joint stock companies, equity accounting constitutes a critical component of financial reporting, shaping not only the quality of disclosure but also corporate governance, dividend policy, and capital market development.
🏷️ Keywords
📚 How to Cite:
Akhmedov Latayibkhon Mamitkhonovich , ADVANCING EQUITY ACCOUNTING IN JOINT STOCK COMPANIES: STRATEGIC ALIGNMENT WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS , Volume 13 , Issue 8, august 2025, International Journal of Asian Economic Light (JAEL) ,