This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

This article highlights existing problems in the accounting of provision liabilities. In accordance with international standards, the types of provision liabilities, as well as the procedures for their recognition and measurement, have been improved. The article outlines the procedures for opening and maintaining accounts related to the current chart of accounts for the purpose of recording provision liabilities. It also provides recommended accounting practices for handling provision liabilities. The implementation of these recommendations in practice will ensure that provision liabilities are accounted for in accordance with international standards.

This study examines the impact of the relationship between bank assets and liabilities on bank profitability, highlighting the critical role of effective asset-liability management in financial performance. Banks generate income primarily through interest earned on assets such as loans and investments, while liabilities, including deposits and borrowings, represent the cost of funds. The balance between these two elements determines net interest income (NII) and net interest margin (NIM), both key indicators of profitability. Factors such as interest rate spreads, asset quality, maturity mismatches, and liquidity management significantly influence the bank’s profitability. A well-managed asset-liability mix enhances income stability and reduces risks associated with interest rate fluctuations and liquidity constraints. Conversely, poor management can lead to reduced margins, increased risk exposure, and potential financial instability. Understanding and optimizing the interplay between assets and liabilities is essential for banks to maximize profitability, manage risks, and sustain long-term growth in a competitive and regulated environment. From this point of view, in this article, I tried to reveal the importance of the net interest margin in increasing the profitability of the bank, as well as the state of management of bank assets and liabilities in the banking system of the Republic of Uzbekistan and its effect on the efficiency of the banking system.

This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.

This article highlights the specific features of Islamic banks' financial reporting. Financial statement forms are analyzed separately in accordance with the rules of conventional and Islamic accounting. Specifically, it highlights changes in the composition of the balance sheet, which reflects the financial position of an enterprise. The reasons for adding three additional financial statement forms to conventional accounting in Islamic accounting are explained in turn. The article also provides an example of a statement of changes in restricted investments. Finally, the article concludes with conclusions regarding the distribution of profits and losses in Islamic banks.

This article reveals for the first time the application of international standards of financial reporting in joint-stock companies, its peculiarities. In this, for the first time, special features are revealed in the process of applying international standards. Including for the first time, recommendations have been developed to organize aspects of the formation of financial statements, its specific aspects, reporting on financial status, reporting on profits and losses on the basis of the decision of the president of the Republic of Uzbekistan "on additional measures for the transition to International Financial Reporting Standards" of February 24, 2020, PQ-4611.

This article discusses the issues of accounting for liabilities and their accounting in reporting. The current part of long-term liabilities should be reflected in the report, the formation of information about liabilities in the balance sheet, as well as proposals for keeping records of current liabilities and reflecting them in the report if they are significant for the enterprise for the decision of investors and influence changes in indicators reflecting the financial situation.

The article examines the key directions for strengthening the financial stability of enterprises in the textile industry. Particular attention is paid to the development and implementation of measures aimed at mitigating financial risks, optimizing the use of assets, and improving the efficiency of capital and reserves management. The study highlights the importance of introducing a KPI-based system to ensure systematic monitoring of the implementation of these measures and the achievement of targeted results. The proposed approach contributes to enhancing long-term economic resilience and competitiveness of enterprises in a rapidly changing business environment.

This article discusses the need to harmonize accounting in the Republic of Uzbekistan on the basis of international financial reporting standards and thereby enter the world market with accurate and reliable information, maintain accounting for liabilities and improve it on the basis of international standards, as well as the fact that the Resolution of the President of the Republic of Uzbekistan "On additional measures for the transition to international financial reporting standards" No. PQ-4611 dated February 24, 2020 was an important basis for the development of IFRS in our country.

In the article, the analysis of the practical situation of the financial indicators directly and indirectly affecting the lending mechanism is carried out on the example of a foreign commercial bank, and the results are highlighted. In particular, scientific conclusions were formed by analyzing the 10-year dynamics of commercial banks' composition of assets and liabilities, profitability of assets and capital, structure of bank income.

This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.

The implementation of measures aimed at financial recovery of enterprises, prevention of their insolvency is an important component of the economic reforms being carried out in Uzbekistan today. Based on this, this article summarizes foreign experience in accounting and analysis of insolvency.

The article presents the theoretical approaches given by economists and specialists to the improvement of financial statements based on international standards, in particular, its main form of accounting balance sheet, as well as the methodology of its practical preparation. Also, scientific proposals and recommendations aimed at improving the main rules and important principles of the formation of the accounting balance, evaluation of its items and the preparation of the balance sheet based on the requirements of the international standards of financial reporting have been developed.

This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.

The article presents scientific proposals and practical recommendations for the formation of accounting policy in the Republic on the basis of the requirements of international standards of financial reporting, improvement of its methodology. In the formation of accounting policy, special attention is paid to its general, methodological, technical and organizational issues. The report also mentions the development of accounting policy for accounting and tax purposes, the requirements for it, amendments to the accounting policy, the procedure for reflecting assets and liabilities in the accounting policy.

This article is dedicated to the financial analysis of Uzbekistan's banking sector, examining its current state, identifying challenges and shortcomings. The economic efficiency of banks in Uzbekistan is analyzed using examples of both state-owned and private financial institutions. The study explores the dominant market position of major state-owned banks, their share of assets and liabilities, as well as profitability indicators. Key issues and deficiencies hindering the development of the banking sector are also analyzed.

This article discusses the corporate income tax of banks. Empirical studies have revealed the significance of the impact of corporate income tax on the structure of capital and liabilities of banks, leverage and loan portfolios. As a result of the analysis, conclusions were drawn on the taxation of bank profits.

Ensuring the sustainability of commercial banks' liabilities is a prerequisite for strengthening their resource base and ensuring solvency. In particular, the stability of the share of regulatory capital in the volume of liabilities increases the resilience of a commercial bank to the consequences of financial crises, and ensuring the adequacy of deposits plays an important role in strengthening the bank’s resource base.

In this scientific article, we have analyzed the resource base of commercial banks according to the form of ownership. We studied commercial banks by dividing them into two groups, namely banks with state ownership and banks without state ownership. According to the results of the analysis, the growth of liabilities in state owned banks was faster than the growth of deposits. This situation indicates that the government provides cheap resources to the state owned banks. On the contrary, the growth of deposits in non-state owned banks was higher than the growth of total liabilities. As a conclusion, we can say that, firstly, the trust of the population in the banking system is increasing, and secondly, the trust in non-state owned banks has increased more than state owned banks in the banking system.

This article provides a systematic analysis of the practical application of offsetting criteria. Based on a comparative analysis and a summary of research, key conclusions and recommendations are provided for increasing the transparency and investment attractiveness of Uzbek companies, harmonizing accounting, and enhancing the transparency of financial reporting.

This article discusses the content and importance of inventory in agricultural enterprises. The main stages, methods and rules for conducting inventory were also studied, proposals and recommendations were developed.

The article describes the theoretical and practical aspects of the role of financial indicators of banks in the implementation of effective lending mechanisms in commercial banks. In particular, the composition of assets and liabilities of commercial banks, the profitability of assets and capital, the 10-year dynamics of problem loans in commercial banks and their share, as well as the 10-year dynamics of the amount of reserves created for them, were formed.

The article analyzes the dynamics of the credit activity of JSCB "Microcreditbank", one of the commercial banks in the national economy, including the volume of loans and their share in the structure of assets, as well as the comparative status of assets and deposits and loans, the structure of loans by sectors of the economy, and the structure of general loans by preferential and commercial loans, as well as by individuals and legal entities, in 2020-2024. At the same time, conclusions are drawn and proposals are developed, having studied the theoretical and methodological aspects of the research direction.

This article deals with the issues of effective use of current assets in production enterprises, as well as increasing profits corresponding to the contribution of assets. The increase in circulating assets in relation to the volume of liabilities ensures an increase in the speed of the production process, the continuity of supply of products and the efficiency of the enterprise.

In global banking practice, including the banking practice of Uzbekistan, deposits are one of the main types of obligations of commercial banks. Therefore, ensuring the stability of banks’ deposit base is one of the prerequisites for ensuring their liquidity and financial stability. The article identifies current problems associated with attracting deposits and contributions to commercial banks of the republic and develops scientific proposals aimed at solving these problems.