REFLECTING ESTIMATED LIABILITIES IN THE ACCOUNT
Keywords:
liability, estimated liability, guaranteeAbstract
In this article, the amount of allocations to the reserve organized for the future costs of the enterprises that implement the realization of goods (services) in connection with the provision of warranty repair and warranty service and the issues of their calculation are studied.
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Tax Code of the Republic of Uzbekistan https://lex.uz /docs/ 4674 902
The national standard of accounting of the Republic of Uzbekistan No. 21 “On approval of the plan of accounting reports of financial and economic activities of economic entities and the guidelines for its application”. https://lex.uz/acts/417624
International Accounting Standard “Estimated Liabilities, Contingent Liabilities and Contingent Assets” (Appendix 22 to the Order of the Minister of Finance No. 61 dated 10.11.2022, registered by the State Government with No. 3400 dated 09.12.2022) | BUHGALTER.UZ
Resolution No. 54 of the Cabinet of Ministers of the Republic of Uzbekistan dated February 5, 1999 https://lex.uz/docs/264422
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