Илғор иқтисодиёт ва педагогик технологиялар 1-том 2-сан (2024) · 392-401-беттер
IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Xolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам
Аннотация
The article describes the procedure for improving the organization of reserve accounting of doubtful accounts receivable based on international financial reporting standards for accounts receivable, considered as a financial instrument in business entities. The diversity and complexity of financial instruments in financial markets around the world have increased dramatically in recent years. Accounting for financial instruments is a problem in practice, so it is desirable to widely use international standards.
договорфинансовый активфинансовое обязательстводолевой инструментдолговой инструментcontractfinancial assetfinancial liabilityequity instrumentdebt instrument
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