Илғор иқтисодиёт ва педагогик технологиялар 3-jild 3-son (2026) · 29-34-betlar
ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION
Rakhmatova, Shakhnoza, Рахматова, Шахноза, Raxmatova, Shaxnoza
Annotatsiya
This article highlights the importance of quantitative and qualitative characteristics of accounting information as a significant factor in ensuring the continuity of business entities’ operations, attracting financing sources, and making effective managerial decisions. Existing problems related to presenting financial reporting indicators in a transparent, accurate, reliable manner and in accordance with their economic substance from the perspective of interested users, particularly commercial banks, investors, and creditors, are analyzed, and scientific proposals and practical recommendations aimed at eliminating these problems are developed. In particular, approaches are substantiated that ensure the consistency of quantitative and qualitative characteristics of accounting information through the reclassification of certain balance sheet items based on their economic substance during the financial analysis process, thereby contributing to an objective assessment of the enterprise’s solvency and financial stability
accounting informationfinancial statementsInternational Financial Reporting Standards (IFRS)accounts receivableinventoriesqualitative characteristicsquantitative characteristicsfinancial analysisliquidity indicatorsбухгалтерская информация
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.