Interpretation of the definition of financial liabilities for accounting purposes

Toshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, Toshnazarov , Shaxzodjon

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article examines the economic substance of financial liabilities and the procedures for their recognition, classification and measurement. Drawing on IFRS requirements and relevant Uzbek and international literature, it identifies the criteria for distinguishing financial liabilities from other types of obligations. The article proposes improvements in accounting for long-term borrowings at amortised cost, applying the effective interest method and organising analytical records

Maqola ma’lumotlari
MualliflarToshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, Toshnazarov , Shaxzodjon
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-09-30
Jild3
Son5
Betlar201-206
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp201-206
Indeksga qo‘shilgan2026-10-01

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp201-206 · Maqolaning asl sahifasi

Kalit so‘zlar

financial liabilities, liability, financial instrument, amortised cost, effective interest rate, current liabilities, non-current liabilities, provisions, IFRS 9, IAS 32, IAS 37, финансовые обязательства, обязательство, финансовый инструмент, амортизированная стоимость, эффективная процентная ставка, краткосрочные обязательства, долгосрочные обязательства, оценочные обязательства, IFRS 9, IAS 32, IAS 37, moliyaviy majburiyatlar, majburiyat, moliyaviy instrument, amortizatsiyalangan qiymat, samarali foiz stavkasi, joriy majburiyat, uzoq muddatli majburiyat, baholangan majburiyat, IFRS 9, IAS 32, IAS 37

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAToshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, & Toshnazarov , Shaxzodjon (2026). INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 201-206. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp201-206
GOST (OAK)Toshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, Toshnazarov , Shaxzodjon INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 201-206. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp201-206.
MLAToshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, and Toshnazarov , Shaxzodjon. “INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 201-206, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp201-206
ChicagoToshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, and Toshnazarov , Shaxzodjon. “INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 201-206 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp201-206
HarvardToshnazarov , Shakhzodjon, Тошназаров , Шахзоджон, and Toshnazarov , Shaxzodjon (2026) ‘INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 201-206. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp201-206
BibTeX
@article{toshnazarovshakhzodjon2026,
  title = {INTERPRETATION OF THE DEFINITION OF FINANCIAL LIABILITIES FOR ACCOUNTING PURPOSES},
  author = {Toshnazarov , Shakhzodjon and Тошназаров , Шахзоджон and Toshnazarov , Shaxzodjon},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {201-206},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp201-206},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp201-206}
}

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