This article explores the classification of liabilities in joint-stock companies, as well as the procedures for accounting and reporting them based on their duration and types. In accordance with International Financial Reporting Standard (IFRS) No. 12, the article examines existing issues related to the recognition of deferred tax liabilities in accounting and offers proposals aimed at resolving these challenges. Additionally, relevant suggestions are made for presenting current liabilities in a separate line in financial statements when they significantly affect indicators that reflect the financial condition of the company and are important for investor decision-making.
| Mualliflar | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, Jabbarova Charos Aminovna |
|---|---|
| Jurnal | Меҳнат иқтисодиёти ва инсон капитали |
| Nashriyot | ТДИУ |
| ISSN | 3030-3117 |
| Nashr sanasi | 2025-09-30 |
| Jild | 4 |
| Son | 3 |
| Betlar | 169-175 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-10-18 |
Liability, current liabilities, tax liabilities, deferred tax liabilities, current part of long-term liabilities., Majburiyat, joriy majburiyatlar, soliq majburiyatlari, kechiktirilgan soliq majburiyatlari, uzoq muddatli majburiyatning joriy qismi., Обязательство, текущие обязательства, налоговые обязательства, налагаемое обязательство, отложенные налоговые обязательства, текущая часть долгосрочных обязательств.
| APA | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, & Jabbarova Charos Aminovna (2025). ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES. Меҳнат иқтисодиёти ва инсон капитали, 4(3), 169-175. https://laboreconomics.uz/index.php/lehc/article/view/134 |
|---|---|
| GOST (OAK) | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, Jabbarova Charos Aminovna ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES // Меҳнат иқтисодиёти ва инсон капитали. – 2025. – T. 4, № 3. – P. 169-175. |
| MLA | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, and Jabbarova Charos Aminovna. “ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES.” Меҳнат иқтисодиёти ва инсон капитали, 4(3), 169-175, 2025. https://laboreconomics.uz/index.php/lehc/article/view/134 |
| Chicago | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, and Jabbarova Charos Aminovna. “ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES.” Меҳнат иқтисодиёти ва инсон капитали, 4(3), 169-175 (2025). https://laboreconomics.uz/index.php/lehc/article/view/134 |
| Harvard | Jabbarova Charos Aminovna, Джаббарова Чарос Аминовна, and Jabbarova Charos Aminovna (2025) ‘ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES’, Меҳнат иқтисодиёти ва инсон капитали, 4(3), 169-175. https://laboreconomics.uz/index.php/lehc/article/view/134 |
| BibTeX | @article{jabbarovacharosaminovna2025,
title = {ACCOUNTING OF TAX OBLIGATIONS IN JOINT-STOCK COMPANIES},
author = {Jabbarova Charos Aminovna and Джаббарова Чарос Аминовна and Jabbarova Charos Aminovna},
journal = {Меҳнат иқтисодиёти ва инсон капитали},
year = {2025},
volume = {4},
number = {3},
pages = {169-175},
url = {https://laboreconomics.uz/index.php/lehc/article/view/134}
} |
Boshqa maqola uchun iqtibos tayyorlash
In the process of globalization, any effective activity and action in the world must be formed based on the goals and means of developing a corporate strategy. To effectively manage this strategy, a deep analysis of the…
This article examines the modern trends and challenges in banking risk management under the conditions of global instability and digitalization of the financial sector. The author emphasizes that managing banking risks…
This paper studies the scientific, methodological and practical aspects of introducing simplified administrative and legal procedures to stimulate and support the export activities of small and medium-sized businesses…
In this article, the scientific achievements in the field of the prospects for the development of industrial products production and the innovative technologies used, as well as the conduct of business activities in the…
This article provides a comprehensive analysis of the process of assessing the efficiency of cash flows in enterprises operating in Uzbekistan. The relevance of this process is explained by the need to deepen the market…
This article examines the role of environmental sustainability in tourism with a focus on Uzbekistan. A comparative-analytical approach was applied, including bibliometric review, case study analysis, SWOT assessment…
This article analyzes the stages of development of mechanisms for taxation of individual entrepreneurs (IEPs) in Uzbekistan. Starting from the general tax regimes implemented in the early years of independence…
This article discusses the issues of increasing the stable employment of women in small business and private entrepreneurship. National and international experiences on the topic are studied, priority areas of support…
Increasing the level of productive employment of the population is based on a healthy economy and a highly developed society. Productively employed individuals can contribute to economic growth while ensuring that they…
The study explores how the visibility of environmentally damaging practices or "green skills" can play a critical role in promoting local economic development and overall economic growth. Green skills enhance job…
Меҳнат иқтисодиёти ва инсон капитали — barcha maqolalar · 2025-yil arxivi
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…