This article provides a definition of provision in accordance with international standards and the aspects that characterize them. The article discusses the features of assessed obligations, the main provisions related to assessed obligations in IFRS 37, the distinguishing characteristics of provision compared to other types of obligations, the procedure for recognizing provision (reserves), the levels for assessing the probability of resource outflow, and proposes five stages for recognizing an assessed obligation related to KPI-based incentives.
| Mualliflar | Butunov , Shaymardan, Бутунов , Шаймардан, Бутунов , Шаймардан |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-10-31 |
| Jild | 3 |
| Son | 10 |
| Betlar | 282-290 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss10-pp282-290 · Maqolaning asl sahifasi
provision, obligating events, legal obligations, obligations arising from existing practices, оценочные обязательства, события порождающие обязательства, юридические обязательства, обязательства вытекающие из сложившейся практики, баҳоланган мажбуриятлар, мажбурият туғдирувчи ҳодисалар, ҳуқуқий мажбуриятлар, юзага келган амалиётдан келиб чиқадиган мажбуриятлар
| APA | Butunov , Shaymardan, Бутунов , Шаймардан, & Бутунов , Шаймардан (2025). ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 3(10), 282-290. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
|---|---|
| GOST (OAK) | Butunov , Shaymardan, Бутунов , Шаймардан, Бутунов , Шаймардан ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 10. – P. 282-290. – DOI: 10.60078/2992-877x-2025-vol3-iss10-pp282-290. |
| MLA | Butunov , Shaymardan, Бутунов , Шаймардан, and Бутунов , Шаймардан. “ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(10), 282-290, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
| Chicago | Butunov , Shaymardan, Бутунов , Шаймардан, and Бутунов , Шаймардан. “ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 3(10), 282-290 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
| Harvard | Butunov , Shaymardan, Бутунов , Шаймардан, and Бутунов , Шаймардан (2025) ‘ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 3(10), 282-290. https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp282-290 |
| BibTeX | @article{butunovshaymardan2025,
title = {ACCOUNTING FOR PROVISION BASED ON INTERNATIONAL STANDARDS},
author = {Butunov , Shaymardan and Бутунов , Шаймардан and Бутунов , Шаймардан},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {10},
pages = {282-290},
doi = {10.60078/2992-877x-2025-vol3-iss10-pp282-290},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss10-pp282-290}
} |
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