The article examines issues related to improving accounting policies for liabilities in enterprises operating in the field of information and communication technologies (ICT) based on international standards. The author has developed a model accounting policy format that includes 10 main sections (general provisions, recognition, measurement, classification, documentation, inventory, revaluation, disclosu re, risk management, internal control), as well as 5 specific sections characteristic of the ICT sector (licensing obligations, digital services, subscriber losses, network modernization, international roaming).
| Mualliflar | Amirov , Askar, Амиров , Аскар, Amirov , Askar |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-04-30 |
| Jild | 4 |
| Son | 4 |
| Betlar | 52-56 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp52-56 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp52-56 · Maqolaning asl sahifasi
accounting policy, international standards, IFRS, national accounting standards, liabilities, учетная политика, международные стандарты, МСФО, НСБУ, обязательства, hisob siyosati, xalqaro standartlar, MHXS, BHMS, majburiyatlar
| APA | Amirov , Askar, Амиров , Аскар, & Amirov , Askar (2026). IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 4(4), 52-56. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp52-56 |
|---|---|
| GOST (OAK) | Amirov , Askar, Амиров , Аскар, Amirov , Askar IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 52-56. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp52-56. |
| MLA | Amirov , Askar, Амиров , Аскар, and Amirov , Askar. “IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 52-56, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp52-56 |
| Chicago | Amirov , Askar, Амиров , Аскар, and Amirov , Askar. “IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 52-56 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp52-56 |
| Harvard | Amirov , Askar, Амиров , Аскар, and Amirov , Askar (2026) ‘IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 4(4), 52-56. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp52-56 |
| BibTeX | @article{amirovaskar2026,
title = {IMPROVING ACCOUNTING POLICY FOR LIABILITIES IN ICT SECTOR ENTERPRISES BASED ON INTERNATIONAL STANDARDS},
author = {Amirov , Askar and Амиров , Аскар and Amirov , Askar},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {52-56},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp52-56},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp52-56}
} |
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