Improving the accounting for environmental liabilities and provisions in the building materials industry

Mirzaev, Komiljon

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

This thesis examines the accounting treatment of environmental liabilities and provisions inthe building materials industry. It proposes a systematic approach to their recognition, measurement, anddisclosure in accordance with IAS 37. The proposed approach is intended to improve the transparency offinancial reporting and support timely preparation for future environmental expenditures

Maqola ma’lumotlari
MualliflarMirzaev, Komiljon
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-03-11
Jild3
Betlar703-705
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21294542
Indeksga qo‘shilgan2026-10-23

DOI: 10.5281/zenodo.21294542 · Maqolaning asl sahifasi

Kalit so‘zlar

environmental liabilities, provisions, contingent liabilities, disclosure of contingent liabilities, IAS 37, environmental fines, environmental accounting, financial transparency

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMirzaev, Komiljon (2025). IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY. Яшил иқтисодиёт ва тараққиёт, 3, 703-705. https://doi.org/10.5281/zenodo.21294542
GOST (OAK)Mirzaev, Komiljon IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3. – P. 703-705. – DOI: 10.5281/zenodo.21294542.
MLAMirzaev, Komiljon. “IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY.” Яшил иқтисодиёт ва тараққиёт, 3, 703-705, 2025. https://doi.org/10.5281/zenodo.21294542
ChicagoMirzaev, Komiljon. “IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY.” Яшил иқтисодиёт ва тараққиёт, 3, 703-705 (2025). https://doi.org/10.5281/zenodo.21294542
HarvardMirzaev, Komiljon (2025) ‘IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY’, Яшил иқтисодиёт ва тараққиёт, 3, 703-705. https://doi.org/10.5281/zenodo.21294542
BibTeX
@article{mirzaevkomiljon2025,
  title = {IMPROVING THE ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS IN THE BUILDING MATERIALS INDUSTRY},
  author = {Mirzaev, Komiljon},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2025},
  volume = {3},
  pages = {703-705},
  doi = {10.5281/zenodo.21294542},
  url = {https://doi.org/10.5281/zenodo.21294542}
}

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