Improvement of revenue accounting in the sales process according to international standards

Sattorov, Tokhir, Сатторов, Тохир, Сатторов, Тоҳир

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

In this article, the advantages of the transition to international standards of financial reporting and the procedure for determining the price of the operation according to the standard of IFRS No. 15 "Revenue under contracts with customers" are given. Also, in cases where there is a significant component of financing, the issues of recognition of revenues, financial income and expenses, long-term trade receivables and contractual obligations, reflection in accounting accounts and financial reporting are covered.

Maqola ma’lumotlari
MualliflarSattorov, Tokhir, Сатторов, Тохир, Сатторов, Тоҳир
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-12-13
Jild2
Son11
Betlar573-587
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss11-pp573-587
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss11-pp573-587 · Maqolaning asl sahifasi

Kalit so‘zlar

выручка, контракты, покупатели, переменное возмещения, метод наиболее вероятной величины, существенный компонент финансирования, долгосрочная торговая дебиторская задолженность, договорные обязательства, финансовые доходы, финансовые расходы, revenue, contracts, customers, variable coverage, most probable amount method, significant component of financing, long-term trade receivables, contractual obligations, financial income, financial expenses, тушум, шартномалар, харидорлар, ўзгарувчан қоплама, энг эҳтимолли миқдор методи, молиялаштиришнинг салмоқли компоненти, узоқ, муддатли савдо дебиторлик қарзлари, шартномавий мажбуриятлар, молиявий даромадлар, молиявий харажатлар

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASattorov, Tokhir, Сатторов, Тохир, & Сатторов, Тоҳир (2024). IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 2(11), 573-587. https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp573-587
GOST (OAK)Sattorov, Tokhir, Сатторов, Тохир, Сатторов, Тоҳир IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 11. – P. 573-587. – DOI: 10.60078/2992-877x-2024-vol2-iss11-pp573-587.
MLASattorov, Tokhir, Сатторов, Тохир, and Сатторов, Тоҳир. “IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(11), 573-587, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp573-587
ChicagoSattorov, Tokhir, Сатторов, Тохир, and Сатторов, Тоҳир. “IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(11), 573-587 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp573-587
HarvardSattorov, Tokhir, Сатторов, Тохир, and Сатторов, Тоҳир (2024) ‘IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 2(11), 573-587. https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp573-587
BibTeX
@article{sattorovtokhir2024,
  title = {IMPROVEMENT OF REVENUE ACCOUNTING IN THE SALES PROCESS ACCORDING TO INTERNATIONAL STANDARDS},
  author = {Sattorov, Tokhir and Сатторов, Тохир and Сатторов, Тоҳир},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {11},
  pages = {573-587},
  doi = {10.60078/2992-877x-2024-vol2-iss11-pp573-587},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss11-pp573-587}
}

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