Publication Details
Abstract
This article discusses methods for improving the analysis of the formation and change of the authorized capital in joint-stock companies. The paper identifies the disadvantages of traditional approaches, which are limited to estimating only the absolute size of the authorized capital. The necessity of a comprehensive analysis of the authorized capital in the context of its relationship with equity, total assets, reserve capital and retained earnings is shown. The study carried out a structural, dynamic and coefficient analysis based on the financial statements of seven joint-stock companies. As a result, an improved methodology for assessing the authorized capital is proposed, which includes analysis at the legal-nominal, financial-structural and dynamic-effective levels. This approach allows for a more accurate assessment of the company's capital structure, financial stability, and capital efficiency.