Improving inventory accounting in accordance with international standards

Pashaxodjayeva Dildora Djabborxonovna, Toshnazarov Bobur Shuhratilloyevich

Science time · 2026-yil

Annotatsiya

This study explores the improvement of inventory accounting in accordance with international standards, particularly IAS 2 (Inventories). The research analyzes the current practices of inventory recognition, measurement, valuation, and disclosure within national accounting systems and compares them with the requirements of International Financial Reporting Standards (IFRS). Specialattention is given to issues such as cost determination methods, net realizable value assessment, impairment recognition, and financial statement presentation. The paper identifies existing methodological gaps and practical challenges in aligning local accounting regulations with IAS 2. Based on the analysis, recommendations are proposed to enhance transparency, ensure consistency in inventory valuation, and improve the overall quality and reliability of financial reporting in line with internationalstandards.

Maqola ma’lumotlari
MualliflarPashaxodjayeva Dildora Djabborxonovna, Toshnazarov Bobur Shuhratilloyevich
JurnalScience time
NashriyotАжиниёз номидаги Нукус давлат педагогика институти
ISSN2992-8850
Nashr sanasi2026-02-27
Jild4
Son2
Betlar712-718
TilIngliz
DOI10.66345/stj.v4i2.5140
Indeksga qo‘shilgan2026-08-27

DOI: 10.66345/stj.v4i2.5140 · Maqolaning asl sahifasi

Kalit so‘zlar

Inventory accounting, IAS 2, international standards, IFRS, cost measurement, net realizable value, impairment, financial reporting, accounting reform, harmonization.

Iqtibos keltirish

APAPashaxodjayeva Dildora Djabborxonovna, & Toshnazarov Bobur Shuhratilloyevich (2026). IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS. Science time, 4(2), 712-718. https://doi.org/10.66345/stj.v4i2.5140
GOST (OAK)Pashaxodjayeva Dildora Djabborxonovna, Toshnazarov Bobur Shuhratilloyevich IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS // Science time. – 2026. – T. 4, № 2. – P. 712-718. – DOI: 10.66345/stj.v4i2.5140.
MLAPashaxodjayeva Dildora Djabborxonovna, and Toshnazarov Bobur Shuhratilloyevich. “IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS.” Science time, 4(2), 712-718, 2026. https://doi.org/10.66345/stj.v4i2.5140
ChicagoPashaxodjayeva Dildora Djabborxonovna, and Toshnazarov Bobur Shuhratilloyevich. “IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS.” Science time, 4(2), 712-718 (2026). https://doi.org/10.66345/stj.v4i2.5140
HarvardPashaxodjayeva Dildora Djabborxonovna, and Toshnazarov Bobur Shuhratilloyevich (2026) ‘IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS’, Science time, 4(2), 712-718. https://doi.org/10.66345/stj.v4i2.5140
BibTeX
@article{pashaxodjayevadildoradjabborxonovna2026,
  title = {IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS},
  author = {Pashaxodjayeva Dildora Djabborxonovna and Toshnazarov Bobur Shuhratilloyevich},
  journal = {Science time},
  year = {2026},
  volume = {4},
  number = {2},
  pages = {712-718},
  doi = {10.66345/stj.v4i2.5140},
  url = {https://doi.org/10.66345/stj.v4i2.5140}
}

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