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

Journal of Sustainable Development and Green Technology JSDGT 10.54216/JSDGT https://www.americaspg.com/journals/show/1565 2022 2022 Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards Department of Accounting Tashkent State university of economics, Tashkent, Uzbekistan Kozimjonov Abrorbek 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 2023 43 48 10.54216/JSDGT.010104 https://www.americaspg.com/articleinfo/38/show/1565