IMPROVING THE ACCOUNTING FOR DOUBTFUL DEBTS

Authors

  • Abduvakhidov Farhad Tuychievich Tashkent State University of Economics

Keywords:

loss reserve, loss estimate, accounts receivable, balance sheet, profit or loss, other summary statements

Abstract

The article presents an opinion on the correct formation of a reserve account in case of possible losses on the assets of business entities. Proposals and recommendations have also been developed that have theoretical, scientific and practical significance for improving their calculation.

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Published

2024-08-05

Issue

Vol. 50 (2024): Gospodarka i Innowacje

Section

Articles