Journal of Sustainable Development and Green Technology

Journal DOI

https://doi.org/10.54216/JSDGT

Submit Your Paper

Volume 1 , Issue 1 , PP: 43-48, 2023 | Cite this article as | XML | Html | PDF | Full Length Article

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

Kozimjonov Abrorbek 1 *

  • 1 Department of Accounting Tashkent State university of economics, Tashkent, Uzbekistan - (a.kozimjonov@tsue.uz)
  • Doi: https://doi.org/10.54216/JSDGT.010104

    Abstract

    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

    Keywords :

    obligation , IFRS , debt , current liabilities , long-term liabilities , contingent liabilities.

    References

    [1]  Decree  of  the  President  of  the  Republic  of  Uzbekistan  "On  the  development  strategy  of  the  new Uzbekistan for 2022-2026". dated January 28, 2022, No. UP-60

    [2]  Decree  of  the  President  of  the  Republic  of  Uzbekistan  Shavkat  Mirziyoev    №4947  “On  the  Action Strategy  for  the  further  development  of  the  Republic  of  Uzbekistan”  dated  February  7, 2017.https://lex.uz/acts/-3107036

    [3]  National accounting standard of the Republic of Uzbekistan entitled “Conceptual basis for preparation and presentation of financial statements”. Clause 38. -Т., 2003. -42 p. 

    [4]  A.  Toychiev  “Theoretical-methodological  issues  of  liability  accounting  and  analysis”.  Dissertation claiming for the scientific degree of PhD in Economics. Tashkent Institute of Finance, Tashkent, 2011 

    [5]  Makhmudov S. Improvement of calculation and analysis of liabilities in joint-stock companies. Abstract of the dissertation claiming for the scientific degree of PhD in Economics.  –  Т: 2006.  -22 p.  Chelsea Finn. 2018. Learning to Learn with Gradients. PhD Thesis, EECS Department, University of Berkeley.

    [6]  Zimareva J. Accounting for deferred liabilities. Abstract of the  dissertation claiming for the scientific degree of PhD in Economics. – Novosibirsk, 2007. –p. 9

    [7]  IAS  №37  “Provisions,  contingent  liabilities  and  contingent  assets”. https://www.mf.uz/ru/?option=com_content&view =article&id=279.

    [8]   A set of internationalfinancial reporting standards. //АССА. IFRS/IAS, 2019.Author, F.: Article title. Journal 2(5), 99–110 (2016).

    [9]  Ergasheva Sh.T. International financial reporting standards. Textbook. - T.: TSUE, 2021. - 305 p.

    [10]  Regulations on the composition of costs for the production and sale of products (works, services) and on the  procedure  for  the  formation  of  financial  results.  Approved  by  the  Resolution  of  the  Cabinet  of Ministers of February 5, 1999 No. 54

    [11]  National  Accounting  Standard  of  the  Republic  of  Uzbekistan  (NAS  No.  21)  "Chart  of  accounts  for financial and economic activities of business entities and instructions for its application"

    [12]  Organization  and  conduct of an  inventory.  NAS  No.  19, Registered  by  the  Ministry  of  Justice  of  the Republic  of  Uzbekistan  on  November  2,  1999.  Registration  number  833. http://lex.uz/pages/GetAct.aspx?lact_id=476407

    [13]  Международные стандарты финансовой отчетности 2000: издание на русском языке. М.: Аскери-АССА, 2011-998 с., 490 стр.

    [14]  Cheung  C.  F.  et  al.  Auditing  Intellectual  Capital:  A  Case  Study  in  a  Supply  Chain  Integrator //ICICKM2006-Proceedings of the 3rd International Conference on Intellectual Capital and Knowledge Management: ICICKM2006. – Academic Conferences Limited. – С. 99.

    [15]  Do’smuratov R., Fayziev Sh., Qo`zievI.,Po’latov G’. Audit. O’quvqo’llanma. I qism. /  -T.: TMI, 2007. 139 bet.;Uzbekistan for 2022-2026". dated January 28, 2022, No. UP-60

    [2]  Decree  of  the  President  of  the  Republic  of  Uzbekistan  Shavkat  Mirziyoev    №4947  “On  the  Action 

    Cite This Article As :
    Abrorbek, Kozimjonov. Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards. Journal of Sustainable Development and Green Technology, vol. , no. , 2023, pp. 43-48. DOI: https://doi.org/10.54216/JSDGT.010104
    Abrorbek, K. (2023). Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards. Journal of Sustainable Development and Green Technology, (), 43-48. DOI: https://doi.org/10.54216/JSDGT.010104
    Abrorbek, Kozimjonov. Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards. Journal of Sustainable Development and Green Technology , no. (2023): 43-48. DOI: https://doi.org/10.54216/JSDGT.010104
    Abrorbek, K. (2023) . Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards. Journal of Sustainable Development and Green Technology , () , 43-48 . DOI: https://doi.org/10.54216/JSDGT.010104
    Abrorbek K. [2023]. Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards. Journal of Sustainable Development and Green Technology. (): 43-48. DOI: https://doi.org/10.54216/JSDGT.010104
    Abrorbek, K. "Peculiarities of the Accounting of Liabilities According to International Financial Reporting Standards," Journal of Sustainable Development and Green Technology, vol. , no. , pp. 43-48, 2023. DOI: https://doi.org/10.54216/JSDGT.010104