This article examines the analysis of the effective use of working capital in joint-stock companies based on international financial reporting standards. In this regard, based on international practice, an assessment of the company's working capital and equity was conducted. Calculations of the company's working capital turnover ratios and cash cycle are also presented. Based on the research results, practical recommendations are provided for increasing the company's economic potential and ensuring its financial stability through an analysis of the effective use of working capital. The article examines the practical aspects of this problem, increasing the relevance of working capital analysis in companies based on international financial reporting standards for professionals working in various fields.

In the article, the relevance of the research is based on the existing problems in the assessment of capital efficiency in companies, and the theoretical basis for increasing equity efficiency is highlighted. Also, an analysis was carried out to evaluate the capital efficiency of joint stock companies operating in our country. Based on the results, conclusions and recommendations on increasing capital efficiency have been developed.

This article highlights issues of improving equity accounting based on international financial reporting standards. Accounting for authorized capital is reflected in the accounts on the basis of information obtained from practice.

This article examines the importance of good corporate governance in increasing the capital value of Uzbek joint-stock companies. The article examines approaches to developing an effective management methodology in joint-stock companies based on agency theory, stakeholder theory, and resource dependency theories. The study analyzes the increase in capital value through modern financial indicators, including ROI (return on investment), EVA (economic value added), and ROE (return on equity). The theoretical and practical approaches presented in the article conclude with recommendations aimed at improving the management systems of joint-stock companies in the conditions of Uzbekistan and increasing their market value.

This article examines the influence of the corporate tax system on the financial decisions of enterprises. The study analyzes the impact of corporate tax on the transfer of profits and the capital structure of companies. As a result of the analysis, conclusions were drawn on improving the corporate tax system

This study explores the privatization of state-owned enterprises (SOEs) through Initial Public Offerings (IPO) and Secondary Public Offerings (SPO), with a focus on Uzbekistan's evolving capital market. Drawing on international experiences from countries such as Korea, China, India, and Turkey, the research highlights how SOE listings can enhance corporate governance, attract foreign investment, increase transparency, and stimulate overall economic development. The article analyzes Uzbekistan’s current market environment, including government-led reforms, investor base limitations, weak listing infrastructure, and challenges in disclosure and corporate governance. While recent initiatives demonstrate a strong governmental push for IPOs of major SOEs, the study identifies systemic barriers such as insufficient institutional investors, underdeveloped underwriting practices, and a lack of market awareness among retail investors. The paper concludes with actionable recommendations, including phased IPO implementations, capacity building for investment banks, strengthening disclosure practices, and fostering public interest in equity investment. The findings aim to support Uzbekistan’s strategic transition from a state-led to a market-oriented economy through sustainable and well-managed privatization programs.

The article analyzes the current state of financing of joint stock companies through IPOs and the sale of shares through SPOs. The economic history of Uzbekistan presents the results of 7 public offerings (IPO/SPO) of enterprises Quartz JSC, Kokand Mechanical Plant JSC, Jizzakh Plastics JSC, UzAuto Motors JSC, Uzbekinvest JSC, Uzbektelecom JSC, achievements and problems in this regard. Appropriate conclusions were drawn on the topic and proposals were made.

The article discusses a strategy for improving the financial condition of the enterprise, proposes measures to improve the financial condition of the enterprise and the introduction of a management system analysis.

This article explores the classification of sources of entrepreneurship financing, the research of foreign and domestic researchers in the study of the specifics of financing. Classification of sources of financing of entrepreneurship and non-distributed profit are described. Based on the research carried out, appropriate conclusions and recommendations are formulated.

The purpose of this study is to consider current issues of industrial policy in Uzbekistan. Scientifically analyzes the current situation (statistics, analysis), processes (practical reforms, legislation) and prospects (strategy, proposals) in the direction of localization and import substitution in the oil and gas industry, formulates proposals. The article describes problem situations and ways to solve them using the example of localization and reduction of imports of JSC “Uzbekneftegaz”.

This article presents the concept of insolvency (bankruptcy) and its content, the definitions of the concept in various scientific publications, the methodology of insolvency analysis, and the relevance of the topic. The Law of the Republic of Uzbekistan "On Bankruptcy" was repealed and the Law of the Republic of Uzbekistan "On Insolvency" was adopted. This Law was developed in accordance with Article 155 of the State Program for 2020. The article describes the foreign models of bankruptcy prediction and the indicators used in them. As a result of the research, was formed the author's approach to preventing insolvency (bankruptcy) and recommendations were developed.