The concept of materiality in the digital economy and its improvement in reliance upon the international standards

Khasanova, Nasiba, Хасанова, Насиба, Xasanova, Nasiba

Иқтисодий тараққиёт ва таҳлил · 2023-yil

Annotatsiya

This article outlines the essence of the concept of materiality in the digital economy. Based on international practice, proposals and recommendations for its application in the accounting and auditing system of our country have been developed.

Maqola ma’lumotlari
MualliflarKhasanova, Nasiba, Хасанова, Насиба, Xasanova, Nasiba
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2023-12-31
Jild1
Son8
Betlar85-91
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2023-vol1-iss8-pp85-91
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2023-vol1-iss8-pp85-91 · Maqolaning asl sahifasi

Kalit so‘zlar

существенность, особая существенность, общая существенность, существенность для результатов деятельности, аудиторские доказательства, materiality (importance), special materiality, general materiality, performance materiality, performance-specific materiality, jiddiylik (muhimlilik), maxsus muhimlilik, umumiy muhimlilik, samaradorlik muhimliligi, ishlashning o'ziga xos muhimligi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKhasanova, Nasiba, Хасанова, Насиба, & Xasanova, Nasiba (2023). THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 1(8), 85-91. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp85-91
GOST (OAK)Khasanova, Nasiba, Хасанова, Насиба, Xasanova, Nasiba THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2023. – T. 1, № 8. – P. 85-91. – DOI: 10.60078/2992-877x-2023-vol1-iss8-pp85-91.
MLAKhasanova, Nasiba, Хасанова, Насиба, and Xasanova, Nasiba. “THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 1(8), 85-91, 2023. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp85-91
ChicagoKhasanova, Nasiba, Хасанова, Насиба, and Xasanova, Nasiba. “THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 1(8), 85-91 (2023). https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp85-91
HarvardKhasanova, Nasiba, Хасанова, Насиба, and Xasanova, Nasiba (2023) ‘THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 1(8), 85-91. https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp85-91
BibTeX
@article{khasanovanasiba2023,
  title = {THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS},
  author = {Khasanova, Nasiba and Хасанова, Насиба and Xasanova, Nasiba},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2023},
  volume = {1},
  number = {8},
  pages = {85-91},
  doi = {10.60078/2992-877x-2023-vol1-iss8-pp85-91},
  url = {https://doi.org/10.60078/2992-877x-2023-vol1-iss8-pp85-91}
}

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