Volume 1 , Issue 1 , PP: 43-48, 2023 | Cite this article as | XML | Html | PDF | Full Length Article
Kozimjonov Abrorbek 1 *
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
obligation , IFRS , debt , current liabilities , long-term liabilities , contingent liabilities.
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