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ACCOUNTING FOR RECEIVABLES AND PAYABLES: INTERNATIONAL PRACTICES AND TRENDS

PRACTICESAND TRENDS · Asraqulova Azizakhon Khasanovna · Lecturer at KokandRailwayCollege

Международный журнал искусственного интеллекта · 05 · 2025

Аннотация

This article analyzes the accounting system for receivables and payables, their presentation in financial statements, compliance with international accounting standards, and their impact on effective financial management. Furthermore, the comparison between advanced international practices and national approaches is provided, along with recommendations forimprovement. Keywords:accounts receivable, accounts payable, IFRS, financial reporting, accounting, assets, liabilities.

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«This article analyzes the accounting system for receivables and payables, their presentation in financial statements, compliance with international accounting standards, and their impact on effective financial managem…»

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This article analyzes the accounting system for receivables and payables, their presentation in financial statements, compliance with international accounting standards, and their impact on effective financial managem… Полный текст публикации CiteX не хранит — доступ к первоисточнику открывается по DOI согласно лицензии издателя и выбранному плану.

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Узбекистан
Ключевые слова
accounts receivable, accounts payable, IFRS, financial reporting, accounting
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