FEATURES OF ACCOUNTING FOR ARREARS ON PAYMENTS TO THE BUDGET IN THE REPUBLIC OF UZBEKISTAN

Authors

  • Meliev I.I.
  • Yuldashev B.B.

Keywords:

debt accounting, budget payments, accounts receivable, accounts payable

Abstract

In the conditions of the modern formation of market relations, in the course of settlements of an organization with other persons, depending on the economic situation, it has relations with counterparties - debtors and creditors. The financial crisis has caused a rapid increase in the optimization of the system of settlements with counterparties, since unregulated outflows of funds, attraction of cheap borrowed funds, can negatively affect the financial stability of the organization, causing a liquidity crisis.

References

National Accounting Standards of the Republic of Uzbekistan. No. 1-23.

Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results (approved by Resolution of the CM of the Republic of Uzbekistan No. 54 of 05.02.99) (with subsequent amendments and additions).

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Published

2022-04-04