Definition and principles of financial results according to international standards

Yusupova, Farizabonu, Юсупова, Фаризабону, Юсупова, Фаризабону

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

This article mentions current issues regarding the transfer of financial results accounting to international standards. Definitions given to financial results by foreign and domestic scientists have been critically studied. In the research work, an improved author's definition of financial results was developed. In the definition provided by the author, it is taken into account that profit or loss occurs as a result of the formation of financial results in accordance with international standards, the comparison of income and expenses based on the principle of compatibility, profit increases private capital, and loss is a factor that decreases private capital. The sequence of implementation of the principles of accrual, realization, compliance and economic benefit is recommended.

Maqola ma’lumotlari
MualliflarYusupova, Farizabonu, Юсупова, Фаризабону, Юсупова, Фаризабону
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-04-30
Jild2
Son4
Betlar654-662
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss4-pp654-662
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss4-pp654-662 · Maqolaning asl sahifasi

Kalit so‘zlar

финансовые результаты, доходы, расходы, прибыль, начисления, соответствие,, получения экономической выгоды, financial results, income, expenses,, profit, accruel, compliance, economic benefit., молиявий натижалар, даромадлар, харажатлар, фойда, ҳисоблаш, мувофиқлик, иқтисодий наф олиш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYusupova, Farizabonu, Юсупова, Фаризабону, & Юсупова, Фаризабону (2024). DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 2(4), 654-662. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp654-662
GOST (OAK)Yusupova, Farizabonu, Юсупова, Фаризабону, Юсупова, Фаризабону DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 4. – P. 654-662. – DOI: 10.60078/2992-877x-2024-vol2-iss4-pp654-662.
MLAYusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону. “DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(4), 654-662, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp654-662
ChicagoYusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону. “DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(4), 654-662 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp654-662
HarvardYusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону (2024) ‘DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 2(4), 654-662. https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp654-662
BibTeX
@article{yusupovafarizabonu2024,
  title = {DEFINITION AND PRINCIPLES OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL STANDARDS},
  author = {Yusupova, Farizabonu and Юсупова, Фаризабону and Юсупова, Фаризабону},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {4},
  pages = {654-662},
  doi = {10.60078/2992-877x-2024-vol2-iss4-pp654-662},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss4-pp654-662}
}

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