Asymmetry of analytical information related to the regulation of the proportions and efficiency of the use of equity and debt capital in the context of the functioning of international standards

UDC 366.64

Authors

Atakanov B. K.,
PhD in Economics, Associate Professor at the International University them. K.Sh. Toktomamatov, Jalal-Abad, Kyrgyz Republic

Abstract

The article discusses issues related to the asymmetry of analyt-ical information related to the regulation of proportions and the efficiency of the use of equity and debt capital in the context of the functioning of international standards. The measurement of the value of the accounting object is imple-mented in accounting practice by using such an element of the accounting method as valuation. This is especially important for regulating the proportions and efficiency of using equity and debt capital. The theory of accounting, taking into account its historical development, has accumulated a large layer of types of accounting estimates, however, the search for their optimality, from the point of view of the objectivity of cost measurement and the possibility of their appli-cation to various objects, is one of the topical issues of today.

Keywords

Accounting, analysis, equity capital, debt capital, proportion, trend, assessment, development, optimization, leverage, cost