The importance and current state of accounting and auditing of liabilities in enterprises

Khaliqnazarova Gulnaz Jalgasbay Qizi

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 8

Abstract: This paper explores the importance of accounting and auditing of liabilities in enterprises, focusing on theirrole in financial transparency, corporate governance, and risk management. The research applies a mixed-methodapproach, including literature review, secondary data analysis, and comparative analysis of enterprises. Findings suggestthat although international standards (IFRS) have improved liability reporting practices, compliance gaps and auditingweaknesses remain. The study proposes policy and managerial recommendations to enhance liability management, thusensuring enterprise sustainability

Keywords: liability accounting; auditing; IFRS; corporate governance; financial transparency; risk management; enterprise accountability; compliance; auditor independence; financial reporting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:8:id:6724

DOI: 10.5281/zenodo.16927704

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