Accounts on Liabilities and Methodological Approaches to Their Analysis

Murodovich, Gaybullaev Rakhim
Hassan, Anvarov

IJEFSD
Vol. 5 No. 1 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFSD

In this article, the emergence of obligations in the accounting of business entities, the income and expenses reflected in the accounting accounts as obligations that change the financial result of the economic activity of the organization, and the specific aspects of their emergence are revealed. Within the scope of the topic, the researches of economists were researched and conclusions and suggestions were given on the topic.