Harmonization of finished goods accounting in manufacturing enterprises with international accounting standards

Pashakhodjayeva, Dildora, Niyazova, Firuza

Қўқон университети хабарномаси · 2026-yil

Annotatsiya

The article analyzes the harmonization of finished goods accounting in manufacturing enterprises with international accounting standards. It highlights differences between national and international approaches and proposes methods for alignment. The results emphasize the importance of harmonized accounting for financial transparency. The study also examines the practical challenges faced by manufacturing enterprises during the implementation of international accounting standards, including issues related to valuation, recognition, and disclosure of finished goods. Special attention is given to the role of regulatory frameworks and institutional support in ensuring effective harmonization processes. Furthermore, the article explores the impact of harmonized accounting practices on managerial decision-making, investment attractiveness, and overall financial reporting quality. It is noted that aligning national accounting systems with international standards contributes to increased comparability of financial statements and facilitates integration into the global economic environment. The paper concludes that the harmonization of finished goods accounting is a crucial step toward improving the efficiency and transparency of accounting systems in manufacturing enterprises, and provides recommendations for further development and implementation of unified accounting approaches.

Maqola ma’lumotlari
MualliflarPashakhodjayeva, Dildora, Niyazova, Firuza
JurnalҚўқон университети хабарномаси
NashriyotҚўқон университети
ISSN2181-1695
Nashr sanasi2026-02-11
Jild17
Betlar285-288
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

accounting harmonization, finished goods, manufacturing enterprises, international standards, financial transparency

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAPashakhodjayeva, Dildora, & Niyazova, Firuza (2026). HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS. Қўқон университети хабарномаси, 17, 285-288. https://www.herald.kokanduni.uz/index.php/public_html/article/view/1551
GOST (OAK)Pashakhodjayeva, Dildora, Niyazova, Firuza HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS // Қўқон университети хабарномаси. – 2026. – T. 17. – P. 285-288.
MLAPashakhodjayeva, Dildora, and Niyazova, Firuza. “HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS.” Қўқон университети хабарномаси, 17, 285-288, 2026. https://www.herald.kokanduni.uz/index.php/public_html/article/view/1551
ChicagoPashakhodjayeva, Dildora, and Niyazova, Firuza. “HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS.” Қўқон университети хабарномаси, 17, 285-288 (2026). https://www.herald.kokanduni.uz/index.php/public_html/article/view/1551
HarvardPashakhodjayeva, Dildora, and Niyazova, Firuza (2026) ‘HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS’, Қўқон университети хабарномаси, 17, 285-288. https://www.herald.kokanduni.uz/index.php/public_html/article/view/1551
BibTeX
@article{pashakhodjayevadildora2026,
  title = {HARMONIZATION OF FINISHED GOODS ACCOUNTING IN MANUFACTURING ENTERPRISES WITH INTERNATIONAL ACCOUNTING STANDARDS},
  author = {Pashakhodjayeva, Dildora and Niyazova, Firuza},
  journal = {Қўқон университети хабарномаси},
  year = {2026},
  volume = {17},
  pages = {285-288},
  url = {https://www.herald.kokanduni.uz/index.php/public_html/article/view/1551}
}

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