Improvement of cash accounting on the basis of international standards

Eshankulov , Akmal, Эшанкулов , Акмал, Эшанкулов , Акмал

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

In this article, the main problems in the accounting of cash and equivalents, the transition from strictly regulated accounting to accounting based on the principles of MFRS are recommended. On the basis of foreign experiences, proposals were developed to improve the composition of cash and cash equivalents. Accounts for recording cash flows have been included in the working chart of accounts of enterprises, and their accounting procedures have been developed. The issues of IFRS No. 15 “Revenue from Contracts with Customers”, IAS No. 21 “The Effects of Changes in Foreign Exchange Rates” and International Standards on Accounting for Financial Instruments” on the organization of cash accounting, and the liberalization of cash transactions were studied.

Maqola ma’lumotlari
MualliflarEshankulov , Akmal, Эшанкулов , Акмал, Эшанкулов , Акмал
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-05-30
Jild3
Son5
Betlar334-344
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss5-pp334-344
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss5-pp334-344 · Maqolaning asl sahifasi

Kalit so‘zlar

cash, cash equivalents, operational activity, investment activity, financial activity, head cashier, petty cashier, денежные средства, эквиваленты денежных средств, операционная деятельность, финансовая деятельность, главная касса, мелкая касса, пул маблағлари, пул эквивалентлари, операцион фаолият, инвестициявий фаолият, молиявий фаолият, бош касса, кичик касса

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAEshankulov , Akmal, Эшанкулов , Акмал, & Эшанкулов , Акмал (2025). IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 3(5), 334-344. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp334-344
GOST (OAK)Eshankulov , Akmal, Эшанкулов , Акмал, Эшанкулов , Акмал IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 5. – P. 334-344. – DOI: 10.60078/2992-877x-2025-vol3-iss5-pp334-344.
MLAEshankulov , Akmal, Эшанкулов , Акмал, and Эшанкулов , Акмал. “IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(5), 334-344, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp334-344
ChicagoEshankulov , Akmal, Эшанкулов , Акмал, and Эшанкулов , Акмал. “IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(5), 334-344 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp334-344
HarvardEshankulov , Akmal, Эшанкулов , Акмал, and Эшанкулов , Акмал (2025) ‘IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 3(5), 334-344. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp334-344
BibTeX
@article{eshankulovakmal2025,
  title = {IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS},
  author = {Eshankulov , Akmal and Эшанкулов , Акмал and Эшанкулов , Акмал},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {5},
  pages = {334-344},
  doi = {10.60078/2992-877x-2025-vol3-iss5-pp334-344},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp334-344}
}

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