KORXONALARDA XALQARO STANDARTLARGA MUVOFIQ KASSADAGI PUL MABLAG‘LARI VA PUL EKVIVALENTLARI BUXALTERIYA HISOBI VA AUDITI
Keywords:
cash, cash equivalents, accounting, cash flow, financial reporting, assets, international standardsAbstract
This article discusses the theoretical foundations of accounting for cash and cash equivalents in enterprises. It examines the concept of cash, its economic essence, classification, and role in accounting. In addition, the content of cash equivalents, the criteria for their recognition, and accounting procedures based on International Financial Reporting Standards are analyzed. The study also highlights the importance of effective cash flow management in enterprises and issues related to improving the accounting system.
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