This article provides a definition of provision in accordance with international standards and the aspects that characterize them. The article discusses the features of assessed obligations, the main provisions related to assessed obligations in IFRS 37, the distinguishing characteristics of provision compared to other types of obligations, the procedure for recognizing provision (reserves), the levels for assessing the probability of resource outflow, and proposes five stages for recognizing an assessed obligation related to KPI-based incentives.
| Mualliflar | Butunov , Shaymardan, Бутунов , Шаймардан, Бутунов , Шаймардан |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 282-290 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp282-290 · Maqolaning asl sahifasi
provision, obligating events, legal obligations, obligations arising from existing practices, оценочные обязательства, события порождающие обязательства, юридические обязательства, обязательства вытекающие из сложившейся практики, баҳоланган мажбуриятлар, мажбурият туғдирувчи ҳодисалар, ҳуқуқий мажбуриятлар, юзага келган амалиётдан келиб чиқадиган мажбуриятлар
This article examines the impact of external debt on economic growth through the lenses of classical, Keynesian, neoclassical, and endogenous growth theories. The study identifies the institutional environment, the…
This article describes the current state of improving the efficiency of industrial enterprises at a new stage of economic development.
This article analyzes advanced practices in improving corporate governance systems based on the experience of foreign countries. The focus is placed on key principles of corporate governance, such as the protection of…
The article proposes a practical approach to systematically assessing the financial condition of financially distressed enterprises and guiding their sustainable development. The study builds a diagnostic model based on…
This article discusses the importance of integrating the “E-AUCTION” system in improving the accounting system for resource taxes, as well as its role in accelerating data processing and enhancing tax administration.
The aim of this study is to develop a phased model for the gradual formation of an alternative finance ecosystem in Uzbekistan, taking into account the country’s existing financial market infrastructure, institutional…
This article highlights the urgent issues of ensuring and effectively managing the competitiveness of food industry enterprises under market economy conditions. It analyzes the need for innovative development of…
This article analyzes the international experience of implementing banking products. Using the examples of the USA, Canada, Japan, the European Union, and China, it highlights the importance of digital technologies…
The article examines the role of modern technologies in the development of rural tourism in Central Asian countries. Particular attention is given to the digitalization of infrastructure, implementation of online…
This article analyzes the theoretical foundations of innovative development in industrial enterprises. Innovation plays a vital role in increasing growth rates and competitiveness in an industry. The article examines…