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.
| Mualliflar | Pashaxodjayeva Dildora Djabborxonovna, Toshnazarov Bobur Shuhratilloyevich |
|---|---|
| Jurnal | Science time |
| Nashr sanasi | 2026-02-27 |
| Jild | 4 |
| Son | 2 |
| Betlar | 712-718 |
| Til | Ingliz |
| DOI | 10.66345/stj.v4i2.5140 |
DOI: 10.66345/stj.v4i2.5140 · Maqolaning asl sahifasi
Inventory accounting, IAS 2, international standards, IFRS, cost measurement, net realizable value, impairment, financial reporting, accounting reform, harmonization.
The article discusses the role of modern pedagogical technologies in teaching the 3rd year physics students of higher educational institutions in the effective use of modern pedagogical technologies and increasing the…
Mazkur maqolada umumta’lim maktablarida musiqa ta’limi jarayonida innovatsion texnologiyalarni qo‘llashning ilmiy-nazariy asoslari, ularning pedagogik, psixologik hamda estetik jihatdan samaradorligini ta’minlash…
Mazkur maqolada zamonaviy ta’lim jarayonida yuz berayotgan paradigmaviy o‘zgarishlar, ularning nazariy-metodologik asoslari hamda pedagogik ta’lim tizimida aks etish mexanizmlari tahlil qilinadi. Ta’lim paradigmasining…
Mazkur maqolada raqamli texnologiyalar asosida oliy va umumiy o‘rta ta’limda musiqa o‘qitishni integrativ loyihalashning zamonaviy metodlari tahlil qilinadi. Tadqiqot doirasida musiqa ta’limiga raqamli vositalarni…
Ushbu maqolada oʻquvchilarning mustaqil hamda tanqidiy fikrlash qobiliyatini rivojlantirish usullari koʻrib chiqiladi. Mustaqil fikrlashning ta’limdagi ahamiyati, uning rivojlanishini shakllantiruvchi unsurlar, samarali…
Mazkur maqolada bo‘lajak shifokorlarda strategik fikrlash va liderlik kompetensiyasini shakllantirishning nazariy-pedagogik asoslari yoritilgan. Sog‘liqni saqlash tizimida olib borilayotgan islohotlar shifokorlardan…
This study explores gender differences in speaking skill development among Uzbek EFL university students through an online survey. Results reveal strong links between confidence, motivation, strategy use, and classroom…
Maqolada adabiy tahlil yuzasida ilmiy-metodik qarashlar, maktablarda adabiyot mavzular asosida o‘tkazilgan tahlil jarayonlari va noanʼanaviy usullar qo‘llanilishiga oid amaliy izlanishlar ifodalangan. Hayotiy…
Ushbu maqolada noverbal muloqotning mazmuni, uning asosiy shakllari hamda boshlang‘ich sinf ta’lim jarayonidagi pedagogik ahamiyati yoritiladi. Xususan, imo-ishora, yuz ifodasi, ko‘z bilan aloqa, tana harakati, ovoz…
In order to study the implementation of artificial intelligence in education systems, it is necessary to analyze its functional manifestations across different educational levels and pedagogical dimensions. Through…