ACCOUNTING FOR OBLIGATIONS RELATED TO SECURITIES ISSUANCE IN ENTERPRISES: CURRENT PROCEDURES, CHALLENGES, AND SOLUTIONS

Abstract

This study examines the current procedures for accounting for obligations tied to securities issuance in enterprises,focusing on Uzbekistan’s regulatory framework. It identifies key challenges such as inconsistent documentation, lack ofstandardized reporting, and compliance gaps, proposing actionable solutions like digital tools and regulatory reforms.Using a mixed-methods approach, the research integrates qualitative insights from regulatory texts with quantitative datafrom enterprise surveys. Results indicate significant inefficiencies, with 65% of sampled enterprises facing discrepanciesin obligation tracking. The discussion offers a pathway toward improved transparency and efficiency in securities-relatedaccounting.

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DOI

10.55439/ist/vol1_iss3/72

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