The article is devoted to the development of effective methods of accounting and financial reporting for export operations in enterprises of the agricultural sector. The study substantiates the need to integrate national accounting regulations (NAS/Accounting Standards) with International Financial Reporting Standards (IFRS), in particular IFRS 15 “Revenue from Contracts with Customers”, in relation to the accounting of agricultural product exports. It is shown that the implementation of a unified methodological model for accounting export operations, including revenue recognition, foreign currency accounting, and accounting for exchange rate differences, contributes to increasing the transparency of financial statements, reducing the risks of distortion of financial indicators, and strengthening the investment attractiveness of agricultural enterprises.
| Mualliflar | Usmanova , Dilfuzaxon, Nishonova , Iqboloy, Усманова , Дилфузахон, Нишонова , Икболой, Усманова, Дилфузахон, Нишонова , Икболой |
|---|---|
| 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 | 404-413 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss4-pp404-413 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2026-vol4-iss4-pp404-413 · Maqolaning asl sahifasi
| APA | Usmanova , Dilfuzaxon, Nishonova , Iqboloy, Усманова , Дилфузахон, Нишонова , Икболой, Усманова, Дилфузахон, & Нишонова , Икболой (2026). METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS. Иқтисодий тараққиёт ва таҳлил, 4(4), 404-413. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp404-413 |
|---|---|
| GOST (OAK) | Usmanova , Dilfuzaxon va b. METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 404-413. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp404-413. |
| MLA | Usmanova , Dilfuzaxon, Nishonova , Iqboloy, Усманова , Дилфузахон, Нишонова , Икболой, Усманова, Дилфузахон, and Нишонова , Икболой. “METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 404-413, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp404-413 |
| Chicago | Usmanova , Dilfuzaxon, Nishonova , Iqboloy, Усманова , Дилфузахон, Нишонова , Икболой, Усманова, Дилфузахон, and Нишонова , Икболой. “METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS.” Иқтисодий тараққиёт ва таҳлил, 4(4), 404-413 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp404-413 |
| Harvard | Usmanova , Dilfuzaxon, Nishonova , Iqboloy, Усманова , Дилфузахон, Нишонова , Икболой, Усманова, Дилфузахон, and Нишонова , Икболой (2026) ‘METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS’, Иқтисодий тараққиёт ва таҳлил, 4(4), 404-413. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp404-413 |
| BibTeX | @article{usmanovadilfuzaxon2026,
title = {METHODS OF ACCOUNTING FOR EXPORT OPERATIONS AT ENTERPRISES EXPORTING AGRICULTURAL PRODUCTS},
author = {Usmanova , Dilfuzaxon and Nishonova , Iqboloy and Усманова , Дилфузахон and Нишонова , Икболой and Усманова, Дилфузахон and Нишонова , Икболой},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {4},
pages = {404-413},
doi = {10.60078/2992-877x-2026-vol4-iss4-pp404-413},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp404-413}
} |
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