This article highlights the importance of quantitative and qualitative characteristics of accounting information as a significant factor in ensuring the continuity of business entities’ operations, attracting financing sources, and making effective managerial decisions. Existing problems related to presenting financial reporting indicators in a transparent, accurate, reliable manner and in accordance with their economic substance from the perspective of interested users, particularly commercial banks, investors, and creditors, are analyzed, and scientific proposals and practical recommendations aimed at eliminating these problems are developed. In particular, approaches are substantiated that ensure the consistency of quantitative and qualitative characteristics of accounting information through the reclassification of certain balance sheet items based on their economic substance during the financial analysis process, thereby contributing to an objective assessment of the enterprise’s solvency and financial stability
| Mualliflar | Rakhmatova , Shakhnoza, Рахматова , Шахноза, Raxmatova , Shaxnoza |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-05-11 |
| Jild | 3 |
| Son | 3 |
| Betlar | 29-34 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp29-34 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp29-34 · Maqolaning asl sahifasi
accounting information, financial statements, International Financial Reporting Standards (IFRS), accounts receivable, inventories, qualitative characteristics, quantitative characteristics, financial analysis, liquidity indicators, бухгалтерская информация, финансовая отчетность, Международные стандарты финансовой отчетности (МСФО), дебиторская задолженность, товарно-материальные запасы, качественная характеристика, количественная характеристика, финансовый анализ, показатели ликвидности, buxgalteriya axboroti, moliyaviy hisobotlar, moliyaviy hisobotning xalqaro standartlari (MHXS), debitorlik qarzi, tovar-moddiy zaxiralar, sifat tavsifi, miqdor tavsifi, moliyaviy tahlil, likvidlik ko‘rsatkichlari
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