Davletov Ikram Rakhimberganovich,
TSUE,PhD., Associate professor of the Department of Accounting,
Email:i.davletov@tsue.uz, Tashkent, Uzbekistan
Abstract. This article is devoted to the important stages of business liquidation and the organizational and methodological aspects of their implementation. In particular, were formed the author’s definitions of the concepts of initial liquidation balance sheet (ILB) and interim liquidation balance sheet (ILB) and developed methodological recommendations for their formalization. Also covered an important stage of the liquidation process – the inventory of assets and liabilities and issues of recording its results.
Keywords: business liquidation, initial liquidation balance sheet, interim liquidation balance sheet