This article highlights issues of improving equity accounting based on international financial reporting standards. Accounting for authorized capital is reflected in the accounts on the basis of information obtained from practice.
| Mualliflar | Ortikov, Ergashjon, Ортиков, Эргашжон, Ортиков, Эргашжон |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-01-31 |
| Jild | 2 |
| Son | 1 |
| Betlar | 433-436 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss1-pp433-436 |
DOI: 10.60078/2992-877x-2024-vol2-iss1-pp433-436 · Maqolaning asl sahifasi
бухгалтерский учет, финансовая отчетность, MСФО, собственный капитал, уставный капитал, accounting, financial reporting, IFRS, equity capital, authorized capital, бухгалтерия ҳисоби, молиявий ҳисобот, МҲХС, хусусий капитал, устав капитал
It is important to audit the correctness, accuracy and truthfulness of the comparative information included in the financial statements of economic entities. Taking this into account, this article focuses on the…
This article examines the issues of improving the accounting and reporting of expenses for the payment of pensions and benefits by type in extra-budgetary pension funds. As a result of analytical research, scientific…
In this article, special attention is paid to the extent to which the efficiency of services provided in public catering establishments is developing the place of this sector in the economy. The significant aspects of…
This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.
Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. The article reviewed the existing literature on excise tax administration, drew…
As a country with a growing economy and a desire to attract domestic and foreign investments, Uzbekistan recognized the importance of reforming the tax system. At the same time, some important reforms implemented in the…
The article examines the essence of the risks of innovation and defines the main classification of risks, signs of their grouping, the interdependence of the concepts of “risk” and “uncertainty”, the essence of…
The article emphasizes that attention should be paid to new principles of functioning of people's relationships, reflecting not only economic, but also socio-cultural, spiritual-ethical and spiritual-psychological…
In this article, the factors affecting the development of the quality assessment system of higher education services in Jizzakh region are studied.
This article examines a number of problems of ensuring the employment of new personnel in the professions they occupy in the conditions of the formation of a modern market economy in our country. It should also be noted…