Davr xarajatlari hisobini takomillashtirish

Бозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, Bozorova, Mukhabbat Tukhtayevna

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

This article scientifically examines the issues of organizing the accounting of period expenses of economic entities, disclosing their economic essence, and identifying problems in the current accounting practice. Period expenses — i.e., selling expenses, administrative expenses, and other operating expenses — play an important role in forming the financial result of an enterprise; however, in practice, there are a number of inconsistencies in their recognition, allocation, and presentation in financial statements. The study provides a comparative analysis of the differences between the National Accounting Standards of the Republic of Uzbekistan (NAS), the provisions of the Tax Code, and International Financial Reporting Standards (IFRS, including IAS 1 and IAS 38). Using the example of actual financial indicators of republican enterprises and state-participated organizations, including statistics of loss-making entities, the practical significance of controlling period expenses is demonstrated.

Maqola ma’lumotlari
MualliflarБозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, Bozorova, Mukhabbat Tukhtayevna
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-08-28
Jild4
Son8
TilO‘zbek
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-09-06

Maqolaning asl sahifasi

Kalit so‘zlar

period expenses, selling expenses, administrative expenses, other operating expenses, accounting, NAS, financial statements, IFRS, IAS 1, management accounting, cost, financial result, расходы периода, административные расходы, прочие операционные расходы, бухгалтерский учет, НСБУ, финансовая отчетность, МСФО, МСФО 1, управленческий учет, себестоимость, финансовый результат, davr xarajatlari, sotish xarajatlari, ma'muriy xarajatlar, boshqa operatsion xarajatlar, buxgalteriya hisobi, BHMS, moliyaviy hisobot, IFRS, IAS 1, boshqaruv hisobi, tannarx, moliyaviy natija

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAБозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, & Bozorova, Mukhabbat Tukhtayevna (2026). Davr xarajatlari hisobini takomillashtirish. Agrobiznes, fan va texnologiyalar, 4(8). https://agrobiznesjournal.uz/index.php/ast/article/view/172
GOST (OAK)Бозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, Bozorova, Mukhabbat Tukhtayevna Davr xarajatlari hisobini takomillashtirish // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 8.
MLAБозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, and Bozorova, Mukhabbat Tukhtayevna. “Davr xarajatlari hisobini takomillashtirish.” Agrobiznes, fan va texnologiyalar, 4(8), 2026. https://agrobiznesjournal.uz/index.php/ast/article/view/172
ChicagoБозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, and Bozorova, Mukhabbat Tukhtayevna. “Davr xarajatlari hisobini takomillashtirish.” Agrobiznes, fan va texnologiyalar, 4(8) (2026). https://agrobiznesjournal.uz/index.php/ast/article/view/172
HarvardБозорова, Мухаббат Тухтаевна, Bozorova, Muxabbat To'xtayevna, and Bozorova, Mukhabbat Tukhtayevna (2026) ‘Davr xarajatlari hisobini takomillashtirish’, Agrobiznes, fan va texnologiyalar, 4(8). https://agrobiznesjournal.uz/index.php/ast/article/view/172
BibTeX
@article{article2026,
  title = {Davr xarajatlari hisobini takomillashtirish},
  author = {Бозорова, Мухаббат Тухтаевна and Bozorova, Muxabbat To'xtayevna and Bozorova, Mukhabbat Tukhtayevna},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {8},
  url = {https://agrobiznesjournal.uz/index.php/ast/article/view/172}
}

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