CORRESPONDING OF CURRENT ASSETS ACCOUNTING TO INTERNATIONAL STANDARDS

This article examines the views of foreign and domestic scholars on current assets, as well as economic resources and requirements, and the concept and composition of current assets in their composition. A definition for assets and current assets has been developed. A proposal on the composition of current assets in accordance with international standards has been developed. Special directions for improving the current assets of the current balance sheet are proposed.

Authors

Institutions

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2026-02-02
DOI
https://doi.org/10.5281/zenodo.18461217
Primary Topic
Agricultural and Financial Auditing
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

CORRESPONDING OF CURRENT ASSETS ACCOUNTING TO INTERNATIONAL STANDARDS

Odiljon Khudoyberdiev
Zenodo (CERN European Organization for Nuclear Research)
Agricultural and Financial Auditing
article

CORRESPONDING OF CURRENT ASSETS ACCOUNTING TO INTERNATIONAL STANDARDS

Odiljon Khudoyberdiev
article en

Abstract

This article examines the views of foreign and domestic scholars on current assets, as well as economic resources and requirements, and the concept and composition of current assets in their composition. A definition for assets and current assets has been developed. A proposal on the composition of current assets in accordance with international standards has been developed. Special directions for improving the current assets of the current balance sheet are proposed.

Zenodo (CERN European Organization for Nuclear Research)
Tashkent State University of Economics (UZ)
Partnerships for the goals
Openalex Percentile: Top 68%
Agricultural and Financial Auditing
DOIOpen Access PDFOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

CORRESPONDING OF CURRENT ASSETS ACCOUNTING TO INTERNATIONAL STANDARDS — Odiljon Khudoyberdiev · Zenodo (CERN European Organization for Nuclear Research) (2026) | TGRS Research Map | TGRS