The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the oil and gas industry, as well as the need to ensure transparency and reliability of financial information. The study employs comparative analysis, review of regulatory frameworks, and systematization of scientific literature. The findings indicate that the choice of revenue accounting policy significantly affects the presentation of financial results and may either enhance or reduce users’ confidence in financial statements. Practical recommendations aimed at improving accounting policy to increase the reliability of financial reporting are proposed.
| Mualliflar | Toshpulatova , Munisabonu, Тошпулатова , Мунисабону, Тошпулатова , Мунисабону |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2025-12-29 |
| Jild | 3 |
| Son | 12 |
| Betlar | 371-380 |
| Til | Rus |
| DOI | 10.60078/2992-877x-2025-vol3-iss12-pp371-380 |
DOI: 10.60078/2992-877x-2025-vol3-iss12-pp371-380 · Maqolaning asl sahifasi
accounting policy, revenue, financial statements, reliability, oil and gas organization, IFRS, IFRS 15, audit, revenue recognition, учетная политика, выручка, финансовая отчетность, достоверность, нефтегазовая организац, МСФО, аудит, трансформация отчетности, доходы, признание выручки, ҳисоб сиёсати, даромадлар, молиявий ҳисобот, ишончлилик, нефтегаз ташкилоти, МСФО, IFRS 15, аудит, даромадларни тан олиш
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