Илғор иқтисодиёт ва педагогик технологиялар Volume 2 Issue 6 (2025) · pp. 482-486
PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS
Safarov, Alisher, Сафаров, Алишер, Safarov, Alisher
Abstract
This article examines the existing problems related to the implementation of the requirements of International Financial Reporting Standards (IFRS) in the process of accounting for current assets of business entities, the causes of these problems, and the directions for their improvement. The study compares current regulatory frameworks, accounting policies, valuation methods, and the requirements of international standards. As a result of the research, proposals were developed to enhance the transparency of current assets accounting, apply accurate and reliable valuation methods, and ensure the fair presentation of financial results
current assetsinternational standardsinventoriesaccounts receivablecashfinancial reportingvaluation methodsоборотные активымеждународные стандартызапасы
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