In the article, the information covered in the cash flow statement, the actual state of the reflection of items related to capital investments in the form of this report was studied, and recommendations were developed for the reflection of information on capital investments in the statement of cash flows. Also, international experiences reveal the issues of covering long-term assets such as investment property and biological assets in the cash flow statement.
| Mualliflar | Mukhammadiev, Zarrukh, Мухаммадиев, Заррух, Мухаммадиев, Заррух |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-10-31 |
| Jild | 2 |
| Son | 10 |
| Betlar | 391-397 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss10-pp391-397 |
DOI: 10.60078/2992-877x-2024-vol2-iss10-pp391-397 · Maqolaning asl sahifasi
отчет о движении денежных средств, капитальные вложения, учет капитальных вложений, инвестиционное имущество, биологические активы, бухгалтерский учет, международные стандарты финансовой отчетности, statement of cash flows, capital investments, capital investment accounting, investment property, biological assets, accounting, international standards of financial reporting, пул оқимлари ҳақидаги ҳисобот, капитал инвестициялар, капитал инвестициялар ҳисоби, инвестициявий мулк, биологик активлар, бухгалтерия ҳисоби, молиявий ҳисоботнинг халқаро стандартлари
The article considers the development of theoretical and methodological foundations for the formation of strategic management accounting and analysis at enterprises, as well as the improvement of methods of strategic…
This article describes the role and importance of the interregional tax inspectorate in improving large-scale reforms aimed at creating favorable conditions for doing business in the tax sphere in the country and…
This article analyzes the main directions for the development of passenger transportation activities in rail transport. It discusses statistical indicators of passenger transportation, income and expense dynamics during…
Currently, the reform and improvement of our country's continuous education system, the introduction of advanced pedagogical and information technologies, and the enhancement of education effectiveness have become state…
This study examines the impact of the new securities income payment order, implemented in June 2024, on the liquidity of Uzbekistan’s securities market. By analyzing stock market activity data from the first half of…
This article examines the ways in which organizations can develop through the formation of a competitive environment. The competitive environment is a key factor affecting the efficiency and sustainability of businesses…
This article defines the conditions for the formation of a system for the development of innovations in industrial enterprises: recruitment of qualified personnel, study of the latest developments, protection of one’s…
The role of human capital as the main factor in the economic, social and political development of the state has constantly grown and continues to grow. After mankind has made the transition from the industrial to the…
Competition from the informal sector, including digital platforms, presents a significant challenge for formal companies. In response to this pressure, formal firms may introduce innovations that provide them with a…
The purpose of this study is to analyze ways of financing the country's economy based on public-private partnership (PPP), attracting investment and increasing exports. Public-private partnership serves to effectively…