DIRECTIONS FOR IMPROVING THE ACCOUNTING OF CURRENT ASSETS IN LARGE TAXPAYER ENTERPRISES

Abstract. This article examines the main directions for improving the accounting of current assets in large taxpayer enterprises. The study focuses on improving the efficiency, accuracy, and transparency of current asset accounting. Particular attention is paid to the effective management of inventories, receivables, cash, and other current assets. The article also provides recommendations for improving accounting practices and strengthening financial control in large taxpayer enterprises.