The article presents the theoretical approaches given by economists and specialists to the improvement of financial statements based on international standards, in particular, its main form of accounting balance sheet, as well as the methodology of its practical preparation. Also, scientific proposals and recommendations aimed at improving the main rules and important principles of the formation of the accounting balance, evaluation of its items and the preparation of the balance sheet based on the requirements of the international standards of financial reporting have been developed.
| Mualliflar | Kholmatova , Nodirakhan, Холматова , Нодирахон, Холматова , Нодирахон |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2026-03-31 |
| Jild | 4 |
| Son | 3 |
| Betlar | 411-422 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2026-vol4-iss3-pp411-422 |
DOI: 10.60078/2992-877x-2026-vol4-iss3-pp411-422 · Maqolaning asl sahifasi
international standards, balance sheet, long-term assets, current assets, private capital, liabilities, международные стандарты, баланс, долгосрочные активы, оборотные активы, частный капитал, обязательства, халқаро стандартлар, бухгалтерия баланси, узоқ муддатли активлар, айланма активлар, хусусий капитал, мажбуриятлар
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