ACCOUNTING OF LIABILITIES IN BUSINESS ENTITIES AND WAYS TO IMPROVE IT

Main Article Content

Uzoqova Feruza Baraka qizi

Abstract

This article explores the peculiarities of liability accounting in business entities. Relevant international accounting regulations and economists' research on the topic have been analyzed. Additionally, conclusions and recommendations for improving liability accounting in business entities have been developed.


 

Article Details

Section
Articles

References

Decree of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated January 28, 2022 No. PF-60 “On the Development Strategy of New Uzbekistan for 2022-2026” (https://lex.uz/uz/docs/5841063).

Act of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated 24.02.2020 No. PQ-4611 “On additional measures on the transition to international financial reporting standards” (https://lex.uz/ru/docs/4746047).

Ergasheva Sh.T., Ibragimov A.K., Rizayev N.K., Ibragimova I.R. International Financial Reporting Standards. Textbook. – T.: TSIU, 2019. – 227 p.

Tashnazarov S.N. and others. (2018) International Financial Reporting Standards. – Samarkand: SamISI, – 421 p.

International Financial Reporting Standards. // ASS. IFRS/IAS.., 2019.

S. Makhmudov Improving the accounting and analysis of liabilities in joint-stock companies. Iqt.fan.nom. dis. ...author's ref. – Tashkent: 2006. -22 p.

Kozimjonov A. Problems with Accounting of Borrowing Costs Capitalized in Compliance with the IFRS and the Ways to Solve them //Proceedings of the 5th International Conference on Future Networks and Distributed Systems. – 2021. – С. 366-369.

National Accounting Standard of the Republic of Uzbekistan entitled “Conceptual Framework for the Preparation and Presentation of Financial Statements”. Clause 38. -T.: UzBAMA, 2003. -42 p.

Collection of National Accounting Standards of the Republic of Uzbekistan. –T.: Adolat, 2011