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The importance and current state of accounting and auditing of liabilities in enterprises

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  • Khaliqnazarova Gulnaz Jalgasbay qizi

Abstract

This paper explores the importance of accounting and auditing of liabilities in enterprises, focusing on theirrole in financial transparency, corporate governance, and risk management. The research applies a mixed-methodapproach, including literature review, secondary data analysis, and comparative analysis of enterprises. Findings suggestthat although international standards (IFRS) have improved liability reporting practices, compliance gaps and auditingweaknesses remain. The study proposes policy and managerial recommendations to enhance liability management, thusensuring enterprise sustainability

Suggested Citation

  • Khaliqnazarova Gulnaz Jalgasbay qizi, 2025. "The importance and current state of accounting and auditing of liabilities in enterprises," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(8), August.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:8:id:6724
    DOI: 10.5281/zenodo.16927704
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