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JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT
Journals / JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT / Issue 1 / Comparison of the concepts of “own capital” in the accounting standards of Russia and Uzbekistan
UDC 657

COMPARISON OF THE CONCEPTS OF “OWN CAPITAL” IN THE ACCOUNTING STANDARDS OF RUSSIA AND UZBEKISTAN Comparison of the concepts of “own capital” in the accounting standards of Russia and Uzbekistan

Published in JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT · Issue 1 · Pages 201–205 · Rubric: SCIENTIFIC ARTICLES
DOI: https://doi.org/10.26118/2782-4586.2025.73.31.031
Received: 16.04.2025 Accepted: 23.04.2025 Published: 23.04.2025
Authors
AZ
Azizbek Murodulloev
VA
Valentina Sharapova
ORCID Scopus ResearcherID
NA
Natal'ya V. Sharapova
ABSTRACT
The article reveals the features of the concept of "equity" defined by the corresponding accounting systems in Russia and Uzbekistan, highlighting critical differences in terminology, measurement and reporting. The historical development of the concept of “capital” in Russian accounting standards is revealed, issues of the evolution and current state of capital in the accounting standards of Uzbekistan are considered. A description of the main differences and similarities in the concept of equity between Russia and Uzbekistan, as well as the implications for financial reporting, is presented.
KEYWORDS
equity capital, international accounting standards, Russian accounting standards, national accounting standards of the Republic of Uzbekistan
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Kivarina Maria Valentinovna, Doctor of Economics, Professor of the Department of Digital Economics and Management of Yaroslav the Wise Novgorod State University.
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