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.
| Mualliflar | Sattorov, Tokhir, Сатторов, Тохир, Сатторов, Тоҳир |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-12-13 |
| Jild | 2 |
| Son | 11 |
| Betlar | 573-587 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss11-pp573-587 |
DOI: 10.60078/2992-877x-2024-vol2-iss11-pp573-587 · Maqolaning asl sahifasi
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
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