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Shaymardon Berdiyorovich Butunov

Specific aspects of accounting for financial liabilities in enterprises based on international standards

Authors

Butunov, Sh.B. Karshi State Technical University, senior teacher https://orcid.org/0009-0004-1998-7404

Keywords:

obligations, financial obligations, non-financial obligations, conditional obligations, valuation obligations, guarantee obligations

Abstract

This article examines the approaches of foreign and domestic economists to accounting for liabilities
based on international standards, as well as the principles of recognition, valuation, and accounting for long-term
assets in international standards.

Published

2026-04-18

How to Cite

Butunov, S. B. (2026). Specific aspects of accounting for financial liabilities in enterprises based on international standards. THE INNOVATION ECONOMY, 2(01). Retrieved from https://ojs.qmii.uz/index.php/ej/article/view/1189