Improving the current assets account in uzbekistan on the basis of international standards

In this article, the state of reflecting current assets in the current accounting balance sheet in Uzbekistan is researched, and ways to improve its structural structure are shown. Ways to align the composition of current assets with international standards, classify trade and other receivables, and improve accounting and reporting of current assets based on international standards are recommended. About the financial situationthe format of the report was developed in accordance with the international standards of financial reporting. These recommendations serve to increase the reliability and accuracy of information on current assets.