Work

Elaboration Issues of the Reflection and Analysis of Tax Assets (liabilities) in Financial Statements.

Year: 2025

Type: article

Abstract: This article discusses in detail the issues of accounting and financial analysis of elements that arise in the process of taxation in business entities and reflect in the financial statements by tax assets and liabilities. Because of the given the fact that many new economic terms are emerging in the context of the implementation of international accounting standards and their insufficient legal disclosure in the national accounting system, the issue of tax assets and liabilities is studied. Also, the reflection of these elements in accounting and reporting requires certain approaches in financial analysis. In particular, the authors' views and proposals on tax assets and tax liabilities arising in the activities of a business entity are outlined.

Source: Multidisciplinary Journal of Science and Technology

DOI: 10.5281/zenodo.14993648

Authors: Yakubov Ulugbek Kasimovich, Abdullaev Abror Bozarboevich, Pardaev Fayzulla Gaffarovich

Institution: Tashkent State University of Economics

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W6912182109

FWCI:

Cites:

Cited by:

Related to: