Work

Corresponding of Current Assets Accounting to International Standards

Year: 2026

Type: article

Abstract: This article examines the views of foreign and domestic scholars on current assets, as well as economic resources and requirements, and the concept and composition of current assets in their composition. A definition for assets and current assets has been developed. A proposal on the composition of current assets in accordance with international standards has been developed. Special directions for improving the current assets of the current balance sheet are proposed.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.18461216

Author: Khudoyberdiev, Odiljon

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: green

OpenAlex ID: W7127153116

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