Types of provision liabilities and improvement of their accounting in bookkeeping accounts

Бутунов , Шаймардан, Butunov , Shaymardаn, Бутунов , Шаймардан

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

This article highlights existing problems in the accounting of provision liabilities. In accordance with international standards, the types of provision liabilities, as well as the procedures for their recognition and measurement, have been improved. The article outlines the procedures for opening and maintaining accounts related to the current chart of accounts for the purpose of recording provision liabilities. It also provides recommended accounting practices for handling provision liabilities. The implementation of these recommendations in practice will ensure that provision liabilities are accounted for in accordance with international standards.

Maqola ma’lumotlari
MualliflarБутунов , Шаймардан, Butunov , Shaymardаn, Бутунов , Шаймардан
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-12-29
Jild3
Son12
Betlar317-326
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss12-pp317-326
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss12-pp317-326 · Maqolaning asl sahifasi

Kalit so‘zlar

provision liabilities, public-interest entities, financial reporting, KPI indicators, provision liabilities for guaranteed service, оценённые обязательства, организации, имеющие общественную значимость, финансовая отчетность, KPI-показатели, оценённые обязательства по гарантированному обслуживанию, баҳоланган мажбуриятлаp, жамоат аҳамиятига эга ташкилотлар, молиявий ҳисобот, KPI кўрсаткичлари, кафолатланган хизмат қўрсатиш бўйича баҳоланган мажбуриятлар

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAБутунов , Шаймардан, Butunov , Shaymardаn, & Бутунов , Шаймардан (2025). TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS. Иқтисодий тараққиёт ва таҳлил, 3(12), 317-326. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp317-326
GOST (OAK)Бутунов , Шаймардан, Butunov , Shaymardаn, Бутунов , Шаймардан TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 317-326. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp317-326.
MLAБутунов , Шаймардан, Butunov , Shaymardаn, and Бутунов , Шаймардан. “TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 317-326, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp317-326
ChicagoБутунов , Шаймардан, Butunov , Shaymardаn, and Бутунов , Шаймардан. “TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 317-326 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp317-326
HarvardБутунов , Шаймардан, Butunov , Shaymardаn, and Бутунов , Шаймардан (2025) ‘TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS’, Иқтисодий тараққиёт ва таҳлил, 3(12), 317-326. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp317-326
BibTeX
@article{article2025,
  title = {TYPES OF PROVISION LIABILITIES AND IMPROVEMENT OF THEIR ACCOUNTING IN BOOKKEEPING ACCOUNTS},
  author = {Бутунов , Шаймардан and Butunov , Shaymardаn and Бутунов , Шаймардан},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {12},
  pages = {317-326},
  doi = {10.60078/2992-877x-2025-vol3-iss12-pp317-326},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp317-326}
}

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