ХЎЖАЛИК ЮРИТУВЧИ СУБЪЕКТЛАР МОЛИЯВИЙ ҲОЛАТИГА БАҲО БЕРИШДА БУХГАЛТЕРИЯ АХБОРОТИНИ МИҚДОР ВА СИФАТ ЖИҲАТДАН ТАҲЛИЛ ҚИЛИШ

Abstract

This article examines the issue of determining assets by liquidity and dividing liabilities into components by maturity when assessing the financial condition of business entities, including their solvency, with particular attention paid to the importance of data structuring when using accounting information. It is based on the fact that the presence of a large amount of current liabilities, which are difficult to convert into cash, and a large amount of current liabilities, which must be paid quickly, can lead to incorrect conclusions even when the current solvency ratio is high.

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DOI

10.60078/3060-4842-2025-vol2-iss3-pp253-261

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