ELABORATION ISSUES OF THE REFLECTION AND ANALYSIS OF TAX ASSETS (LIABILITIES) IN FINANCIAL STATEMENTS.

Yakubov Ulugbek Kasimovich; Abdullaev Abror Bozarboevich; Pardaev Fayzulla Gaffarovich

Authors

Yakubov Ulugbek Kasimovich Tashkent State Economic University Professor of the Department of Financial Analysis Doctor of Economic Sciences, Professor
Abdullaev Abror Bozarboevich Tashkent State Economic University Associate Professor of the Department of Financial Analysis, Ph.D.
Pardaev Fayzulla Gaffarovich Tashkent State Economic University Senior Lecturer at the Department of Financial Analysis

Keywords:

tax asset, tax liability, revenue

Abstract

This article discusses in detail the issues of accounting and financial analysis of elements that arise in the process of taxation in business entities and reflect in the financial statements by tax assets and liabilities. Because of the given the fact that many new economic terms are emerging in the context of the implementation of international accounting standards and their insufficient legal disclosure in the national accounting system, the issue of tax assets and liabilities is studied. Also, the reflection of these elements in accounting and reporting requires certain approaches in financial analysis. In particular, the authors' views and proposals on tax assets and tax liabilities arising in the activities of a business entity are outlined.

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