Peculiarities of Private Capital Accounting in Cotton Textile Clusters

This article explores the legal, theoretical, and methodological foundations for forming the authorized capital of business entities, emphasizing the accounting of foreign founders' shares. While previous studies address general capital formation, limited attention is given to foreign contributions' specific accounting practices. This research aims to bridge this gap by developing recommendations for accurately accounting for foreign founders’ shares. Using a mixed-methods approach, the study analyzes regulatory frameworks and accounting practices. Findings highlight discrepancies in current methods and propose standardized guidelines to enhance transparency and compliance. These results have implications for improving financial reporting and fostering international investment confidence.