Challenges in improving financial reporting (based on the example of the balance sheet)

Kholmatova , Nodirakhan, Холматова , Нодирахон, Холматова , Нодирахон

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarKholmatova , Nodirakhan, Холматова , Нодирахон, Холматова , Нодирахон
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-03-31
Jild4
Son3
Betlar411-422
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss3-pp411-422
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss3-pp411-422 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKholmatova , Nodirakhan, Холматова , Нодирахон, & Холматова , Нодирахон (2026). CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET). Иқтисодий тараққиёт ва таҳлил, 4(3), 411-422. https://doi.org/10.60078/2992-877x-2026-vol4-iss3-pp411-422
GOST (OAK)Kholmatova , Nodirakhan, Холматова , Нодирахон, Холматова , Нодирахон CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET) // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 3. – P. 411-422. – DOI: 10.60078/2992-877x-2026-vol4-iss3-pp411-422.
MLAKholmatova , Nodirakhan, Холматова , Нодирахон, and Холматова , Нодирахон. “CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET).” Иқтисодий тараққиёт ва таҳлил, 4(3), 411-422, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss3-pp411-422
ChicagoKholmatova , Nodirakhan, Холматова , Нодирахон, and Холматова , Нодирахон. “CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET).” Иқтисодий тараққиёт ва таҳлил, 4(3), 411-422 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss3-pp411-422
HarvardKholmatova , Nodirakhan, Холматова , Нодирахон, and Холматова , Нодирахон (2026) ‘CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET)’, Иқтисодий тараққиёт ва таҳлил, 4(3), 411-422. https://doi.org/10.60078/2992-877x-2026-vol4-iss3-pp411-422
BibTeX
@article{kholmatovanodirakhan2026,
  title = {CHALLENGES IN IMPROVING FINANCIAL REPORTING (BASED ON THE EXAMPLE OF THE BALANCE SHEET)},
  author = {Kholmatova , Nodirakhan and Холматова , Нодирахон and Холматова , Нодирахон},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {3},
  pages = {411-422},
  doi = {10.60078/2992-877x-2026-vol4-iss3-pp411-422},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss3-pp411-422}
}

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