Илғор иқтисодиёт ва педагогик технологиялар 3-том 1-нөмір (2026) · 387-393-беттер

IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES

Akhmedov, Latayibkhon, Ахмедов, Латайибхон, Axmedov, Latayibxon

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Аңдатпа

The article analyzes the theoretical foundations of dividend policy in joint-stock companies, the mechanism of profit distribution, and the issues of reflecting dividend payments in accounting. The impact of dividend policy on financial stability, investment potential, and capital structure is substantiated. The correspondence of accounts involved in profit distribution and practical problems of dividend accounting are examined. The introduction of a separate working account for recording unclaimed dividends is proposed. The results confirm the necessity of aligning dividend policy with the actual financial condition of the enterprise

joint-stock companydividend policyprofit distributiondividend accountingretained earningsfinancial stabilityaccounting accountsакционерное обществодивидендная политикараспределение прибыли

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Дәйексөз алу

APA 7 
Akhmedov, Latayibkhon, Ахмедов, Латайибхон & Axmedov, Latayibxon (2026). IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 387-393.
GOST R 7.0.5 
Akhmedov, Latayibkhon, Ахмедов, Латайибхон, Axmedov, Latayibxon IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 1. С. 387-393.
BibTeX 
@article{latayibkhon2026,
  author  = {Akhmedov, Latayibkhon and Ахмедов, Латайибхон and Axmedov, Latayibxon},
  title   = {IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {1},
  pages   = {387-393}
}
RIS 
TY  - JOUR
AU  - Akhmedov, Latayibkhon
AU  - Ахмедов, Латайибхон
AU  - Axmedov, Latayibxon
TI  - IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 1
SP  - 387
EP  - 393
ER  -