This paper explores the importance of accounting and auditing of liabilities in enterprises, focusing on theirrole in financial transparency, corporate governance, and risk management. The research applies a mixed-methodapproach, including literature review, secondary data analysis, and comparative analysis of enterprises. Findings suggestthat although international standards (IFRS) have improved liability reporting practices, compliance gaps and auditingweaknesses remain. The study proposes policy and managerial recommendations to enhance liability management, thusensuring enterprise sustainability
| Mualliflar | Khaliqnazarova , Gulnaz |
|---|---|
| Jurnal | Яшил иқтисодиёт ва тараққиёт |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| ISSN | 2992-8982 |
| Nashr sanasi | 2025-08-01 |
| Jild | 3 |
| Son | 8 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.16927704 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.16927704 · Maqolaning asl sahifasi
liability accounting, auditing, IFRS, corporate governance, financial transparency, risk management, enterprise accountability, compliance, auditor independence, financial reporting
| APA | Khaliqnazarova , Gulnaz (2025). The importance and current state of accounting and auditing of liabilities in enterprises. Яшил иқтисодиёт ва тараққиёт, 3(8). https://doi.org/10.5281/zenodo.16927704 |
|---|---|
| GOST (OAK) | Khaliqnazarova , Gulnaz The importance and current state of accounting and auditing of liabilities in enterprises // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3, № 8. – DOI: 10.5281/zenodo.16927704. |
| MLA | Khaliqnazarova , Gulnaz. “The importance and current state of accounting and auditing of liabilities in enterprises.” Яшил иқтисодиёт ва тараққиёт, 3(8), 2025. https://doi.org/10.5281/zenodo.16927704 |
| Chicago | Khaliqnazarova , Gulnaz. “The importance and current state of accounting and auditing of liabilities in enterprises.” Яшил иқтисодиёт ва тараққиёт, 3(8) (2025). https://doi.org/10.5281/zenodo.16927704 |
| Harvard | Khaliqnazarova , Gulnaz (2025) ‘The importance and current state of accounting and auditing of liabilities in enterprises’, Яшил иқтисодиёт ва тараққиёт, 3(8). https://doi.org/10.5281/zenodo.16927704 |
| BibTeX | @article{khaliqnazarovagulnaz2025,
title = {The importance and current state of accounting and auditing of liabilities in enterprises},
author = {Khaliqnazarova , Gulnaz},
journal = {Яшил иқтисодиёт ва тараққиёт},
year = {2025},
volume = {3},
number = {8},
doi = {10.5281/zenodo.16927704},
url = {https://doi.org/10.5281/zenodo.16927704}
} |
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