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
| Mualliflar | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, Axmedov , Latayibxon |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-02-11 |
| Jild | 3 |
| Son | 1 |
| Betlar | 387-393 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss1-pp387-393 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2026-vol3-iss1-pp387-393 · Maqolaning asl sahifasi
joint-stock company, dividend policy, profit distribution, dividend accounting, retained earnings, financial stability, accounting accounts, акционерное общество, дивидендная политика, распределение прибыли, учет дивидендов, нераспределенная прибыль, финансовая устойчивость, бухгалтерские счета, aksiyadorlik jamiyati, dividend siyosati, foydani taqsimlash, dividendlar hisobi, taqsimlanmagan foyda, moliyaviy barqarorlik, buxgalteriya hisobvaraqlari
| APA | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, & Axmedov , Latayibxon (2026). IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 387-393. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393 |
|---|---|
| GOST (OAK) | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, Axmedov , Latayibxon IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 387-393. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp387-393. |
| MLA | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, and Axmedov , Latayibxon. “IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 387-393, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393 |
| Chicago | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, and Axmedov , Latayibxon. “IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 387-393 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393 |
| Harvard | Akhmedov , Latayibkhon, Ахмедов , Латайибхон, and Axmedov , Latayibxon (2026) ‘IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 387-393. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393 |
| BibTeX | @article{akhmedovlatayibkhon2026,
title = {IMPROVEMENT OF DIVIDEND ACCOUNTING IN JOINT-STOCK COMPANIES},
author = {Akhmedov , Latayibkhon and Ахмедов , Латайибхон and Axmedov , Latayibxon},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {1},
pages = {387-393},
doi = {10.60078/3060-4842-2026-vol3-iss1-pp387-393},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp387-393}
} |
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