Keywords
current assets
financial reporting
non-current assets
accounts receivable
How to Cite
Abstract
This article examines the views of foreign and domestic scholars on current assets, as well as economic resources and requirements, and the concept and composition of current assets in their composition. A definition for assets and current assets has been developed. A proposal on the composition of current assets in accordance with international standards has been developed. Special directions for improving the current assets of the current balance sheet are proposed
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