The impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations

Toshpulatova , Munisabonu, Тошпулатова , Мунисабону, Тошпулатова , Мунисабону

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarToshpulatova , Munisabonu, Тошпулатова , Мунисабону, Тошпулатова , Мунисабону
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-12-29
Jild3
Son12
Betlar371-380
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss12-pp371-380
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss12-pp371-380 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAToshpulatova , Munisabonu, Тошпулатова , Мунисабону, & Тошпулатова , Мунисабону (2025). THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS. Иқтисодий тараққиёт ва таҳлил, 3(12), 371-380. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp371-380
GOST (OAK)Toshpulatova , Munisabonu, Тошпулатова , Мунисабону, Тошпулатова , Мунисабону THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 12. – P. 371-380. – DOI: 10.60078/2992-877x-2025-vol3-iss12-pp371-380.
MLAToshpulatova , Munisabonu, Тошпулатова , Мунисабону, and Тошпулатова , Мунисабону. “THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 371-380, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp371-380
ChicagoToshpulatova , Munisabonu, Тошпулатова , Мунисабону, and Тошпулатова , Мунисабону. “THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 3(12), 371-380 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp371-380
HarvardToshpulatova , Munisabonu, Тошпулатова , Мунисабону, and Тошпулатова , Мунисабону (2025) ‘THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS’, Иқтисодий тараққиёт ва таҳлил, 3(12), 371-380. https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp371-380
BibTeX
@article{toshpulatovamunisabonu2025,
  title = {THE IMPACT OF REVENUE ACCOUNTING POLICY ON THE RELIABILITY OF FINANCIAL STATEMENTS IN OIL AND GAS ORGANIZATIONS},
  author = {Toshpulatova , Munisabonu and Тошпулатова , Мунисабону and Тошпулатова , Мунисабону},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {12},
  pages = {371-380},
  doi = {10.60078/2992-877x-2025-vol3-iss12-pp371-380},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss12-pp371-380}
}

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