In accordance with the “Financial Instruments: Information Disclosure”
standard No. 7, the article describes the essence, purpose, functions and application aspects of
financial instrument accounting disclosure. In recent years, the variety of financial instruments
and the complexity of their dynamics in financial markets have sharply increased in the world.
This serves to increase the risk of financial instruments. The article describes the types of risks in
accounting for financial instruments and the procedure for explaining them. In the system of
international financial reporting standards, the topic of financial instruments is considered the
most complex. Accounting information for financial instruments requires a large amount of
knowledge and skills. IFRS 7 Financial Instruments: Disclosures Good disclosure is more of an art
than a science

This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease liability in the financial statements. The study explores the conditions for recognizing the right-of-use asset and lease liability, as well as the issues related to their disclosure in the notes to the relevant financial statements.

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 role of investment portfolio management in the effective management of bank financial resources, the state of investment portfolios of commercial banks and their impact on asset liquidity. According to the research materials and methods, the definitions and opinions given by a number of foreign and domestic economists-scientists on the topic were studied, and the author explained their meaning. In addition, the article provides proposals and practical recommendations for the development of a draft regulatory legal document on the management of financial resources of commercial banks of the Republic of Uzbekistan, and the development of a program of measures aimed at managing assets in commercial banks.

The article describes the importance of non-governmental educational organizations in the national economy of the country, the socio-economic policy of the government in the development of these sectors, the tasks of organizations that control the quality of educational services provided by non-governmental organizations, as well as the current issues of accounting in non-governmental organizations engaged in educational activities.

This article discusses the theoretical foundations of income tax liabilities and their accounting issues. Directions for improving accounting for income tax liabilities based on international financial reporting standards are indicated.

Ensuring the sustainability of commercial banks' liabilities is a prerequisite for strengthening their resource base and ensuring solvency. In particular, the stability of the share of regulatory capital in the volume of liabilities increases the resilience of a commercial bank to the consequences of financial crises, and ensuring the adequacy of deposits plays an important role in strengthening the bank’s resource base.

The article describes the emergence of tax obligations and their accounting issues. Directions for improving the accounting of tax obligations based on international standards of financial reporting are indicated.