The implementation of measures aimed at financial recovery of enterprises, prevention of their insolvency is an important component of the economic reforms being carried out in Uzbekistan today. Based on this, this article summarizes foreign experience in accounting and analysis of insolvency.

In this article, the features of accounting for objective factors leading to a legal decrease in profits of enterprises in Uzbekistan are analyzed analytically in accounting entries, using the example of issuing an advance report and bringing the excess part of excess daily food expenses to an increase in costs and a decrease in profits of enterprises

The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.

Tax costs are a significant part of business costs, affecting profitability, cash flow, competitiveness and compliance. Despite their importance, tax costs are often overlooked in business decision-making. This article examines the important role of tax expenditures as a component of enterprise costs, examining their impact on financial results, risk management, and strategic planning.

This article highlights the specific features of Islamic banks' financial reporting. Financial statement forms are analyzed separately in accordance with the rules of conventional and Islamic accounting. Specifically, it highlights changes in the composition of the balance sheet, which reflects the financial position of an enterprise. The reasons for adding three additional financial statement forms to conventional accounting in Islamic accounting are explained in turn. The article also provides an example of a statement of changes in restricted investments. Finally, the article concludes with conclusions regarding the distribution of profits and losses in Islamic banks.

The article considers the development of theoretical and methodological foundations for the formation of strategic management accounting and analysis at enterprises, as well as the improvement of methods of strategic management accounting, the organization of a system of strategic analysis of income and expenses in accordance with international standards when making effective management decisions.

This article analyzed the profitability indicator, which is of great importance in the activity of railway enterprises, its role in reflecting the economic and financial status of the enterprise, and its interrelationship with other indicators.