REFLECTING ESTIMATED LIABILITIES IN THE ACCOUNT

Authors

  • Ch.A. Jabbarova Doctoral Student Of Tashkent State University Of Economics, Uzbekistan

Keywords:

liability, estimated liability, guarantee

Abstract

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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References

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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Published

2024-07-20

How to Cite

Ch.A. Jabbarova. (2024). REFLECTING ESTIMATED LIABILITIES IN THE ACCOUNT. International Scientific and Current Research Conferences, 1(01), 127–130. Retrieved from https://www.orientalpublication.com/index.php/iscrc/article/view/1621