The description of income and expenses as an object of accounting is researched in the article, in which the definitions of income and expenses as an economic category given by foreign and domestic scientists, the procedures presented in national and international standards are revealed. Also, as a result of research, theoretically improving definitions of income and expenses in accounting were developed by the author.
| Mualliflar | Xudaynazarova , Dilnoza, Худайназарова , Дилноза, Худайназарова , Дилноза |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-01-31 |
| Jild | 3 |
| Son | 1 |
| Betlar | 479-484 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2025-vol3-iss1-pp479-484 |
DOI: 10.60078/2992-877x-2025-vol3-iss1-pp479-484 · Maqolaning asl sahifasi
отчет о прибылях и убытках, отчет о расходах, доходы от обычной деятельности, расходы от обычной деятельности, бухгалтерский учет, международные стандарты финансовой отчетности, income accounting, cost accounting, income from normal activities, expenses from normal activities, accounting, international standards of financial reporting, даромадлар ҳисоби, харажатлар ҳисоби, одатдаги фаолият бўйича даромадлар, одатдаги фаолият бўйича харажатлар, бухгалтерия ҳисоби, молиявий ҳисоботнинг халқаро стандартлари
The article explores the economic content and significance of ensuring economic and financial stability of insurance companies. It examines the economic environment of insurance, its sensitivity to changes, and, through…
This article covers the analysis of legal frameworks for the organization of initiative budget processes and the analysis of the projects implemented in the process of “Initiative Budget” conducted through the “Open…
Small business plays a key role in the economy of Uzbekistan, contributing to the creation of jobs, the development of innovations and improving the quality of life of the population. Despite the supportive measures of…
The article focuses on the importance of public finance in a market economy, reflects the essence of the reforms carried out by the government of developed foreign countries in the field of improving the efficiency of…
The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to…
This article reveals the features of pension payments indexation in ensuring the well-being of the population, and analyzes the current state. The experience of foreign countries in pension indexing was also studied…
This article discusses theoretical issues of tax audit in the digital economy. The results of tax control audits by form and type are presented on the basis of information obtained from practice.
The article analyzes the development of insurance companies in the digital economy, changes in their business processes, the introduction of digital and financial technologies in the industry, as well as the competitive…
This study presents an analysis of state policy and mechanisms for creating sustainable financing systems for innovative projects in the Republic of Uzbekistan. It examines existing problems in the development of…
This article analyzes the issues of reducing the scale of the shadow economy through digitalization. The implementation and development of electronic payment systems, as well as proposed measures to reduce the shadow…