As a result of economic changes, positive indicators have been observed, which in turn have an impact on the economy of Uzbekistan in the process of globalization. In particular, it has had an impact in various directions on the stability of the capital value and current assets of joint-stock companies, joint ventures with the participation of foreign countries and other economic entities. Economic entities must have a certain sufficient amount of funds to carry out financial and economic activities. These funds perform various functions in the economic process, and it is important to conduct an economic analysis of the state and movement of funds in order to properly implement them. In order to implement production, improve product quality, increase competitiveness and expand the scale of the production process, the analysis of current assets in the activities of economic entities should be studied separately.In particular, in the study of current assets, cash funds occupy a special place. This current asset relationship serves as the primary means of meeting payment obligations. This issue is especially relevant since settlement and foreign exchange funds are a source of communication with suppliers, contractors, employees, the budget, banks, insurance, and others. In addition, systematization of current assets management tools and identification of cash flow management models are an integral part of the accounting policy of an economic entity, and it is necessary to implement modern concepts of efficient use of current assets in the development process of enterprises of the construction industry in accordance with the established policy.Therefore, this article presents proposals and recommendations to improve the system for providing foreign investors with the necessary information environment and expanding access to international financial markets by accelerating the transition to International Financial Reporting Standards (IFRS) in accordance with the Resolution of the President of the Republic of Uzbekistan No. PP-4611 dated February 24, 2020 "On Additional Measures for the Transition to International Financial Reporting Standards".
| Mualliflar | U.A.Nurmanov |
|---|---|
| Jurnal | Sustainable Agriculture |
| Nashr sanasi | 2024-12-30 |
| Jild | 24 |
| Son | 4 |
| Betlar | 49-50 |
| Til | Ingliz |
current assets, funds, accounting policy, shortage of funds , withdrawal of funds
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