Mavlanova Dilrabo O‘ktamovna
Institute of Technology, Management and Communication
Senior Lecturer, Department of Economics, Finance and Accounting
E-mail: dilrabomavlanova@gmail.com
ORCID: 0009-0004-3572-2991
Abstract. In current accounting practice, the information links between the economic origin of receivables, due dates, doubtful status and allowances are not always ensured by a single methodological approach, which complicates the consistent presentation of overdue and doubtful balances and allowances in financial statements. Purpose-To develop an integrated method for accounting for receivables by economic origin and collectability, reconciling gross doubtful receivables with the allowance, and presenting them in financial statements. Methods-Regulatory analysis of NAS No. 21, IFRS 9 and IFRS 7, comparative analysis of three alternative accounting architectures, accounting modelling, algorithm design and a scenario-based numerical experiment covering six individual payment obligations as of 31 December 2025. Results-The study proposes a regulatory framework for nine dedicated asset accounts (4080–4880), a control algorithm based on obligation identifiers and versioned due dates, and an individual allowance estimation model without an arbitrary universal percentage ceiling. In the scenario, UZS 300 million of gross receivables include UZS 190 million overdue and UZS 150 million doubtful, with an illustrative allowance of UZS 55 million and a net carrying amount of UZS 245 million; an incorrect counterparty-level due-date rule may conceal UZS 120 million (63.16%) of overdue claims. Correct identification of delinquency depends not on the number of synthetic accounts but on obligation-level identification and preservation of legal due-date history; the added value of dedicated accounts lies in standardising gross doubtful balances and reconciling them with account 4910. The findings are methodological and scenario-based, not evidence of actual implementation.
Keywords: accounts receivable, doubtful debts, analytical accounting, synthetic accounts, loss allowance, overdue balances, credit risk, financial reporting.
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