This article provides a systematic analysis of the practical application of offsetting criteria. Based on a comparative analysis and a summary of research, key conclusions and recommendations are provided for increasing the transparency and investment attractiveness of Uzbek companies, harmonizing accounting, and enhancing the transparency of financial reporting.
| Mualliflar | Yakubova , Shoxista, Якубова , Шохиста, Yakubova , Shoxista |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 322-328 |
| Til | Rus |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
DOI: 10.60078/2992-877x-2025-vol3-iss9-pp322-328 · Maqolaning asl sahifasi
international financial reporting standards, offsetting, liabilities, международные стандарты финансовой отчетности, взаимозачет, обязательства, xalqaro moliyaviy hisobot standartlari, hisob-kitoblar, majburiyatlar
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