OBLIGATIONS IN UZBEKISTAN IN THE SUBMISSION OF FINANCIAL STATEMENTS OF COMMODITY AND MATERIAL RESERVES ON THE BASIS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS OF INDUSTRIAL ENTERPRISES
https://doi.org/10.5281/zenodo.15083261
Keywords:
National accounts, harmonization with international standards, obligations, small business and entrepreneurship, financial reporting, financial positionAbstract
This article also defines the procedure for reflecting liabilities on the passive part of the balance sheet, which is a form of financial reporting. It is clear from this that our national accounting and reporting system does not specify the procedure for separately accounting for estimated liabilities and contingent liabilities and reflecting them in financial reporting. In international practice, the accounting for estimated liabilities and contingent liabilities and their presentation in financial statements is regulated by International Accounting Standard (IAS) No. 37, “Estimated Liabilities, Contingent Liabilities and Contingent Assets.”
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