IMPROVING THE ACCOUNTING OF FINANCIAL OBLIGATIONS

R.U. Xolpulotov

Authors

R.U.Xolpulotov Author

Abstract

The article examines the procedure for accounting, accounting, writing off and reflecting financial obligations in economic entities and draws conclusions.

References

1. Regulation of the Republic of Uzbekistan dated June 3, 2015 "On the stock market" No. 387. https://lex.uz/docs/2662539

2. The Law of the Republic of Uzbekistan dated December 6, 2001 "On Limited and Additional Liability Companies". https://lex.uz/docs/22525

3. The order of the Center for Coordination and Control of the Securities Market under the State Property Committee of the Republic of Uzbekistan, registered on August 30, 2009, " On approval of the rules for the state registration of the issuance of securities and issuance of emission securities." https://lex.uz/docs/1515251

4. International Financial Reporting Standards (IAS) 32 "Financial Instruments: Recognition".

5. IFRS 7 "Financial instruments: disclosure of information". recognition" of international standards of financial reporting.

6. IFRS 9 "Financial instruments" international standards of financial reporting.

7. http:ifrs.com