Improving the Methodology of Reflecting Information on Capital Investments in Private Capital Reporting
DOI:
https://doi.org/10.31150/ajebm.v7i10.3009Keywords:
Digital Economy, Green Economy, Capital Investment, Capital Investment Accounting, Private Equity ReportingAbstract
In this article, the current state of reflection of capital investments made in enterprises in financial reporting forms, in particular, in the report on private capital, the analysis of scientific research conducted by scientists of our country, and the improvement of this form of financial reporting based on international standards of financial reporting, etc. This study aims to enhance the methodology for reporting capital investments within private equity statements, addressing limitations in the current reporting forms used in the context of the digital and green economy. Current reporting practices in our country often overlook comprehensive representation of capital investments in regulated reports, which affects both transparency and utility for stakeholders. The research methodology utilized includes scientific abstraction, economic analysis, monographic observation, and comparative methods to identify reporting gaps and propose improvements. Findings highlight the need for a more detailed framework that clearly discloses capital investment sources, facilitating informed decisions by investors. Recommendations are made to incorporate new reporting forms that integrate both domestic and international standards, ensuring capital investment information is accurately captured and useful for stakeholders.
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