Accounting for obligations related to securities issuance in enterprises: current procedures, challenges, and solutions

Umarova Shakhnoza Keldiyor kizi

Innovation science and technologiy · 2025-yil

Annotatsiya

This study examines the current procedures for accounting for obligations tied to securities issuance in enterprises,focusing on Uzbekistan’s regulatory framework. It identifies key challenges such as inconsistent documentation, lack ofstandardized reporting, and compliance gaps, proposing actionable solutions like digital tools and regulatory reforms.Using a mixed-methods approach, the research integrates qualitative insights from regulatory texts with quantitative datafrom enterprise surveys. Results indicate significant inefficiencies, with 65% of sampled enterprises facing discrepanciesin obligation tracking. The discussion offers a pathway toward improved transparency and efficiency in securities-relatedaccounting.

Maqola ma’lumotlari
MualliflarUmarova Shakhnoza Keldiyor kizi
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-03-31
Jild1
Son3
Betlar66-70
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17427513
Indeksga qo‘shilgan2026-08-26

Kalit so‘zlar

obligations, stocks, bonds, securities, reporting, accounting, financial stability, statistics, documentation discrepancies.

Ilmiy soha

Iqtibos keltirish

APAUmarova Shakhnoza Keldiyor kizi (2025). ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS. Innovation science and technologiy, 1(3), 66-70. https://doi.org/10.5281/zenodo.17427513
GOST (OAK)Umarova Shakhnoza Keldiyor kizi ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS // Innovation science and technologiy. – 2025. – T. 1, № 3. – P. 66-70. – DOI: 10.5281/zenodo.17427513.
MLAUmarova Shakhnoza Keldiyor kizi. “ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS.” Innovation science and technologiy, 1(3), 66-70, 2025. https://doi.org/10.5281/zenodo.17427513
ChicagoUmarova Shakhnoza Keldiyor kizi. “ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS.” Innovation science and technologiy, 1(3), 66-70 (2025). https://doi.org/10.5281/zenodo.17427513
HarvardUmarova Shakhnoza Keldiyor kizi (2025) ‘ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS’, Innovation science and technologiy, 1(3), 66-70. https://doi.org/10.5281/zenodo.17427513
BibTeX
@article{umarovashakhnozakeldiyorkizi2025,
  title = {ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS},
  author = {Umarova Shakhnoza Keldiyor kizi},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {3},
  pages = {66-70},
  doi = {10.5281/zenodo.17427513},
  url = {https://doi.org/10.5281/zenodo.17427513}
}

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