Improving the rules for the accounting of foreign currency differences in the activities of enterprises

Umarova , Shahnoza, Умарова, Шахноза, Umarova , Shahnoza

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

The article examines the types of exchange rate differences that arise as a result of transactions with various foreign companies during the financial and economic activities of enterprises and their recognition in the accounting system of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conducted researches.

Maqola ma’lumotlari
MualliflarUmarova , Shahnoza, Умарова, Шахноза, Umarova , Shahnoza
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-12-27
Jild2
Son12
Betlar184-189
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss12-pp184-189
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss12-pp184-189 · Maqolaning asl sahifasi

Kalit so‘zlar

нaциональная валюта, иностранная валюта, курсовая разница, положительная курсовая разница, отрицательная курсовая разница, налог на прибыль, налог с оборота, экспорт, импорт, дебиторская задолженность,, кредиторская задолженность, national currency, foreign currency, exchange rate difference, positive exchange rate difference, negative exchange rate difference, profit tax, turnover tax, export, import, receivables, payables, milliy valuta, xorijiy valuta, kurs farqi, ijobiy kurs farqi, salbiy kurs farqi, foyda solig‘i, aylanmadan olinadigan soliq, eksport, import, debitorlik qarzi, kreditorlik qarzi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAUmarova , Shahnoza, Умарова, Шахноза, & Umarova , Shahnoza (2024). IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES. Иқтисодий тараққиёт ва таҳлил, 2(12), 184-189. https://doi.org/10.60078/2992-877x-2024-vol2-iss12-pp184-189
GOST (OAK)Umarova , Shahnoza, Умарова, Шахноза, Umarova , Shahnoza IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 12. – P. 184-189. – DOI: 10.60078/2992-877x-2024-vol2-iss12-pp184-189.
MLAUmarova , Shahnoza, Умарова, Шахноза, and Umarova , Shahnoza. “IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 2(12), 184-189, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss12-pp184-189
ChicagoUmarova , Shahnoza, Умарова, Шахноза, and Umarova , Shahnoza. “IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 2(12), 184-189 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss12-pp184-189
HarvardUmarova , Shahnoza, Умарова, Шахноза, and Umarova , Shahnoza (2024) ‘IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES’, Иқтисодий тараққиёт ва таҳлил, 2(12), 184-189. https://doi.org/10.60078/2992-877x-2024-vol2-iss12-pp184-189
BibTeX
@article{umarovashahnoza2024,
  title = {IMPROVING THE RULES FOR THE ACCOUNTING OF FOREIGN CURRENCY DIFFERENCES IN THE ACTIVITIES OF ENTERPRISES},
  author = {Umarova , Shahnoza and Умарова, Шахноза and Umarova , Shahnoza},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {12},
  pages = {184-189},
  doi = {10.60078/2992-877x-2024-vol2-iss12-pp184-189},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss12-pp184-189}
}

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