What question did this study set out to answer?

The aim is to analyze definitions and compositions of current assets based on international standards.

February 5, 2026Open Access

Corresponding of Current Assets Accounting to International Standards

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This article examines definitions and compositions of current assets, suggesting improvements in line with international standards.

The aim is to analyze definitions and compositions of current assets based on international standards.
Review of scholarly views on current assets
Analysis of current asset definitions
Development of proposals for asset composition
Defined current assets and their composition
Proposed a standardized method for classifying current assets
Outlined strategies for improving balance sheet presentation of current assets

Odiljon Khudoyberdiev (2026) studied this question.

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