Innovation science and technologiy Volume 2 Issue 4 (2026)
PROCEDURE FOR ACCOUNTING OF ESTIMATED LIABILITIES BY BUDGETARY ORGANIZATIONS
Jabbarova, Charos
Abstract
This article examines the classification of liabilities in budgetary organizations, their accounting by timing, type,and reporting. It also addresses current issues related to the recognition of estimated liabilities in accordance with BudgetLiabilities Accounting Standard No. 16, their accounting, and proposes solutions
Liability, estimated liability, event giving rise to liability, contract resulting in losses, budgetary organization, contingent liability, legal liability
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