This article explores the improvement of the accounting system for environmental investment expenses at enterprises in the construction materials industry. The study identifies that under the current national chart of accounts, such expenses are recorded under general production costs, limiting transparency and analytical control. Therefore, the paper proposes the introduction of a new account 8540 – "Financing of Environmental Investment Expenditures" and its sub-accounts 8541, 8542, and 8543. Comparative analysis with IFRS standards and practical implementation based on selected industrial companies were conducted to justify the effectiveness of the proposed model.
| Mualliflar | Mirzayev , Komiljon, Мирзаев , Комилжон, Mirzayev , Komiljon |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2025-11-28 |
| Jild | 3 |
| Son | 11 |
| Betlar | 152-157 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2025-vol3-iss11-pp152-157 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2025-vol3-iss11-pp152-157 · Maqolaning asl sahifasi
environmental investments, accounting, construction industry, sub-accounts, chart of accounts, IFRS, экологические инвестиции, бухгалтерский учет, строительная промышленность, субсчета, система счетов, IFRS, ekologik investitsiyalar, buxgalteriya hisobi, qurilish sanoati, subhisoblar, schyotlar tizimi, IFRS
| APA | Mirzayev , Komiljon, Мирзаев , Комилжон, & Mirzayev , Komiljon (2025). PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES. Иқтисодий тараққиёт ва таҳлил, 3(11), 152-157. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp152-157 |
|---|---|
| GOST (OAK) | Mirzayev , Komiljon, Мирзаев , Комилжон, Mirzayev , Komiljon PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 11. – P. 152-157. – DOI: 10.60078/2992-877x-2025-vol3-iss11-pp152-157. |
| MLA | Mirzayev , Komiljon, Мирзаев , Комилжон, and Mirzayev , Komiljon. “PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 152-157, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp152-157 |
| Chicago | Mirzayev , Komiljon, Мирзаев , Комилжон, and Mirzayev , Komiljon. “PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES.” Иқтисодий тараққиёт ва таҳлил, 3(11), 152-157 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp152-157 |
| Harvard | Mirzayev , Komiljon, Мирзаев , Комилжон, and Mirzayev , Komiljon (2025) ‘PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES’, Иқтисодий тараққиёт ва таҳлил, 3(11), 152-157. https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp152-157 |
| BibTeX | @article{mirzayevkomiljon2025,
title = {PROCEDURE FOR IMPLEMENTING ECOLOGICAL INVESTMENT COST ACCOUNTING IN BUILDING MATERIALS INDUSTRY ENTERPRISES},
author = {Mirzayev , Komiljon and Мирзаев , Комилжон and Mirzayev , Komiljon},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2025},
volume = {3},
number = {11},
pages = {152-157},
doi = {10.60078/2992-877x-2025-vol3-iss11-pp152-157},
url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss11-pp152-157}
} |
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