https://gejournal.net/index.php/APJMMR <p><strong>The aim of journal is to publish quality research articles in the fields of marketing and allied areas of management. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in marketing and management research. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></p> <p><strong>ISSN: 2319-2836 </strong></p> <p><strong>Impact Factor: 8.071</strong></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li>ISSN: https://portal.issn.org/resource/ISSN/2319-2836</li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li>Global Impact Factor: http://globalimpactfactor.com/asia-pacific-journal-of-marketing-management-review/</li> <li>SJIF Impact Factor: http://sjifactor.com/passport.php?id=21484</li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> </ul> </div> <p> </p> Green Earth Research Network (GERN) en-US ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW ISSN: 2319-2836 Impact Factor: 8.071 2319-2836 https://gejournal.net/index.php/APJMMR/article/view/2780 <p>This study explores the modernization and enhancement of the methodological foundations of liability auditing within commercial banks. The research emphasizes the necessity of aligning national accounting and auditing practices with International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), with particular reference to IAS 37 regarding estimated liabilities. The paper analyzes current challenges in liability recognition, measurement, documentation, and disclosure, and proposes systematic improvements in analytical accounting, risk-based audit procedures, and internal control mechanisms. Additionally, the study highlights the legal and institutional framework supporting reliable liability reporting and outlines a set of practical recommendations aimed at increasing transparency, accuracy, and regulatory compliance in financial audit processes.</p> Mingboyev Sherzod Khusanovich Copyright (c) 2025 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2025-11-30 2025-11-30 14 11 1 4