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| Open Access | ACCOUNTING FOR RECEIVABLES AND PAYABLES: INTERNATIONAL PRACTICES AND TRENDS
Asraqulova Azizakhon Khasanovna , Lecturer at Kokand Railway College, UzbekistanAbstract
This article analyzes the accounting system for receivables and payables, their presentation in financial statements, compliance with international accounting standards, and their impact on effective financial management. Furthermore, the comparison between advanced international practices and national approaches is provided, along with recommendations for improvement.
Keywords
accounts receivable, accounts payable, IFRS, financial reporting, accounting, assets, liabilities.
References
IFRS Foundation. (2023). International Financial Reporting Standards (IFRS).
Ministry of Finance of the Republic of Uzbekistan. (2024). National Accounting Standards.
Kaplan Financial. (2022). Financial Reporting Study Text.
Drury, C. (2020). Management and Cost Accounting. Cengage Learning
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This work is licensed under a Creative Commons Attribution 4.0 International License.