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CORRESPONDING OF CURRENT ASSETS ACCOUNTING TO INTERNATIONAL STANDARDS

Odiljon KhudoyberdievAssociate Professor, Tashkent State University of Economics, PhD
Open MINDrepository2026en
ABI

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.

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