Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards

aspg-38-1565-1792223574 20261017075254 American Scientific Publishing Group admin@americaspg.com American Scientific Publishing Group Journal of Sustainable Development and Green Technology JSDGT 2836-5399 2023 1 1 Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards Kozimjonov Abrorbek Department of Accounting Tashkent State university of economics, Tashkent, Uzbekistan This article is devoted to the consideration of the concepts of debt obligations and existing theoretical views related to their calculation. In addition, the article reveals the role and significance of International Financial Reporting Standards (IFRS) in the organization of accounting in economic entities and specific aspects of the emergence of debt obligations according to IFRS. The research papers of economists have been investigated and relevant conclusions and proposals have been developed within this topic 2023 43 48 1565 https://creativecommons.org/licenses/by/4.0/ 10.54216/JSDGT.010104 https://americaspg.com/journal/38/article/1565 https://americaspg.com/storage/21677008158.pdf