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.

This article discusses the issues of accounting for liabilities and their accounting in reporting. The current part of long-term liabilities should be reflected in the report, the formation of information about liabilities in the balance sheet, as well as proposals for keeping records of current liabilities and reflecting them in the report if they are significant for the enterprise for the decision of investors and influence changes in indicators reflecting the financial situation.

This article examines the methodological foundations of preparing the balance sheet, directions for its improvement, and issues of expanding analytical capabilities. The balance sheet is considered the primary source of information when assessing the financial condition of an enterprise, and its proper formation is crucial when making financial decisions. The article describes modern approaches to determining the composition of assets and liabilities, analyzing the balance sheet structure and liquidity level, as well as the possibilities of increasing the information value of balance sheet data through digital technologies and automated accounting systems. The research results serve to effectively use the balance sheet data, assess the financial stability of the enterprise, and optimize management decisions.

This article discusses lease relations in the context of implementing international standards, focusing on assets in the form of the right of use, the emergence and recognition of lease liabilities, their initial measurement, and accounting treatment. Both theoretical and practical aspects are illustrated using enterprise data.

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 examines the key directions for strengthening the financial stability of enterprises in the textile industry. Particular attention is paid to the development and implementation of measures aimed at mitigating financial risks, optimizing the use of assets, and improving the efficiency of capital and reserves management. The study highlights the importance of introducing a KPI-based system to ensure systematic monitoring of the implementation of these measures and the achievement of targeted results. The proposed approach contributes to enhancing long-term economic resilience and competitiveness of enterprises in a rapidly changing business environment.

This article deals with the issues of effective use of current assets in production enterprises, as well as increasing profits corresponding to the contribution of assets. The increase in circulating assets in relation to the volume of liabilities ensures an increase in the speed of the production process, the continuity of supply of products and the efficiency of the enterprise.

In the article discusses issues of improving the methodological aspects of drawing up an interim balance sheet during the liquidation of enterprises. In order to form the intermediate liquidation balance of the liquidated enterprise, the stages of determining obligations, the work to be performed at each stage, the register of creditors claims and forms of an intermediate liquidation balance are proposed.