International Accounting Standards for Cash and Cash Equivalents in Uzbekistan

The article examines the issues of accounting for period expenses at enterprises in the modern economy. A brief overview of the current state of accounting for the expenses of the period is given and its importance for the effective management of enterprises is analyzed. Practical recommendations for improving the accounting of period expenses with an emphasis on cost estimation, forecasting and analysis of cost efficiency, as well as the introduction of comparability of indicators for decision-making are presented.