Abstract
The purpose of this article is to consider the listing of shares by an open joint stock company in the form of an Initial Public Offering (IPO) and the issues related to its implementation at the global level, the purpose of which is the placement/transition of shares and replenishment of authorized capital. We believe that this can be done by transforming the income into a capital earned by the organization, which is presented in the article in detail. Also, in case of a transformation, the Financial Statements will not be prepared in accordance with the applicable principles for the preparation of financial statements, which will lead to the users' decision-making in these financial statements.
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