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 |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-09-29 |
| Jild | 3 |
| Son | 9 |
| Betlar | 322-328 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
| Indeksga qo‘shilgan | 2026-08-27 |
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
| APA | Yakubova , Shoxista, Якубова , Шохиста, & Yakubova , Shoxista (2025). PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS. Иқтисодий тараққиёт ва таҳлил, 3(9), 322-328. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
|---|---|
| GOST (OAK) | Yakubova , Shoxista, Якубова , Шохиста, Yakubova , Shoxista PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 9. – P. 322-328. – DOI: 10.60078/2992-877x-2025-vol3-iss9-pp322-328. |
| MLA | Yakubova , Shoxista, Якубова , Шохиста, and Yakubova , Shoxista. “PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(9), 322-328, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
| Chicago | Yakubova , Shoxista, Якубова , Шохиста, and Yakubova , Shoxista. “PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(9), 322-328 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
| Harvard | Yakubova , Shoxista, Якубова , Шохиста, and Yakubova , Shoxista (2025) ‘PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS’, Иқтисодий тараққиёт ва таҳлил, 3(9), 322-328. https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp322-328 |
| BibTeX | @article{yakubovashoxista2025,
title = {PRACTICAL ISSUES IN APPLYING IFRS (IAS) 32 REGARDING THE PRESENTATION OF NET POSITION FOR MUTUAL OBLIGATIONS},
author = {Yakubova , Shoxista and Якубова , Шохиста and Yakubova , Shoxista},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {9},
pages = {322-328},
doi = {10.60078/2992-877x-2025-vol3-iss9-pp322-328},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss9-pp322-328}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article highlights modern methods of data analysis in tourism management, particularly the role of artificial intelligence and big data technologies. The study examines the possibilities of identifying tourist…
This article analyzes the specific aspects of organizing the accounting for lease transactions in accordance with IFRS 16. In particular, it examines the recognition and presentation of the right-of-use asset and lease…
The article presents a comprehensive review of the foreign experience in the development of tourist villages over the past ten years. Models and strategies implemented in Europe, Asia, the Americas, Africa, and Oceania…
This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country…
The development of the Islamic microfinance system in the Republic of Uzbekistan is of great importance for ensuring financial inclusion and economic growth. The research analyzes the structure of Islamic microfinance…
This article examines the views of local and foreign scholars on the use of econometric models in the analysis of direct taxes, its socio-economic significance, and theoretical and legal issues. Also, based on the…
The article is devoted to the study of mechanisms for integrating digital technologies into the system of ensuring the economic security of industrial enterprises of the Republic of Uzbekistan based on the principles of…
The article examines the key directions for strengthening the financial stability of enterprises in the textile industry. Particular attention is paid to the development and implementation of measures aimed at…
The current article concentrates on the key attributes of digital marketing metaverse as well as reviews the conceptual parts of metaverse. Moreover, it studies the elements of digital marketing metaverse mostly…
This article provides a comprehensive analysis of the impact of export and import processes on the effectiveness of the organizational and economic mechanism in children’s toy manufacturing. The study applies the PESTLE…
Иқтисодий тараққиёт ва таҳлил — barcha maqolalar · 2025-yil arxivi
Болезнь рожа (erysipelas) — острое инфекционное заболевание, вызванное β-гемолитическим стрептококком группы А, характеризующееся развитием локального воспалительного процесса кожи и подкожной клетчатки в сочетании с…
Bolalar populyatsiyasida keng tarqalgan parazitar infeksiyalar orasida enterobioz muhim epidemiologik muammo bo‘lib qolmoqda. U Enterobius vermicularis tomonidan keltirib chiqariladi va asosan kontakt-maishiy yo‘l…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…