Analysis and Harmonization of Current and Long-Term Liability Accounting Practices in Industrial Enterprises of Uzbekistan with International Standards

This scientific article analyzes the accounting practices of current and long-term liabilities in industrial enterprises of Uzbekistan and their harmonization with International Financial Reporting Standards (IFRS). The study examines conceptual differences between National Accounting Standards (NAS) and IFRS, methodological approaches to recognition and measurement of liabilities, and their impact on financial reporting. In addition, an empirical analysis of liability structure and financial stability of industrial enterprises is conducted. The results highlight the necessity of aligning the national accounting system with international standards.