The importance and current state of accounting and auditing of liabilities in enterprises

Khaliqnazarova , Gulnaz

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarKhaliqnazarova , Gulnaz
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-08-01
Jild3
Son8
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.16927704
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.16927704 · Maqolaning asl sahifasi

Kalit so‘zlar

liability accounting, auditing, IFRS, corporate governance, financial transparency, risk management, enterprise accountability, compliance, auditor independence, financial reporting

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKhaliqnazarova , 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.
MLAKhaliqnazarova , 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
ChicagoKhaliqnazarova , 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
HarvardKhaliqnazarova , 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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