The need to harmonize the accounting policies of taxpayer activities with the requirements of ifrs No. 12 «Income taxes»: the need to harmonize the accounting policies of taxpayer activities with the requirements of ifrs No. 12 «Income taxes»

Ризаев, Х.

Темир йўл транспорти: долзарб масалалар ва инновациялар · 2025-yil

Annotatsiya

The existing accounting system in the Republic of Uzbekistan allows for the consistent elimination of discrepancies and deficiencies in the country’s accounting practices, aligning them with the requirements of a market economy without compromising their integrity. To provide foreign investors with the necessary informational environment, expand access to international financial markets, and enhance the training system for accounting and auditing specialists in accordance with international standards, the Presidential Decree of the Republic of Uzbekistan No. PQ-4611 «On Additional Measures for Transition to International Financial Reporting Standards» was adopted. Addressing issues arising during the implementation of specific solutions remains challenging for accountants and specialists in this field due to the complexity of understanding the essence of International Financial Reporting Standards (IFRS) and the Tax Code. In particular, the provisions of the Tax Code (TC) and National Accounting Standards (NAS) are considered regulatory and mandatory, and they can be used in case of disputes, including court cases. In contrast, IFRS are conceptual documents. When applied to specific operations, their norms tend to have a reconciliatory nature.

Maqola ma’lumotlari
MualliflarРизаев, Х.
JurnalТемир йўл транспорти: долзарб масалалар ва инновациялар
NashriyotТошкент давлат транспорт университети
ISSN2181-953X
Nashr sanasi2025-02-17
Jild4
Betlar117-122
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

Международный стандарт бухгалтерского учета, МСФО-12 “Налоги на прибыл”, постоянные разницы, временные разницы, прибыль бухгалтерского учета, налогооблагаемая прибыль, отсроченное налоговое объязательство, налоговой кодекс, налоги., International Accounting Standards, IAS-12 «Income Taxes», IFRS, permanent differences, temporary differences, accounting profit, taxable profit, deferred tax liabilities, Tax Code, taxation.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAРизаев, Х. (2025). THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES». Темир йўл транспорти: долзарб масалалар ва инновациялар, 4, 117-122. https://transportjournals.com/index.php/InnoTrans/article/view/157
GOST (OAK)Ризаев, Х. THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES» // Темир йўл транспорти: долзарб масалалар ва инновациялар. – 2025. – T. 4. – P. 117-122.
MLAРизаев, Х. “THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES».” Темир йўл транспорти: долзарб масалалар ва инновациялар, 4, 117-122, 2025. https://transportjournals.com/index.php/InnoTrans/article/view/157
ChicagoРизаев, Х. “THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES».” Темир йўл транспорти: долзарб масалалар ва инновациялар, 4, 117-122 (2025). https://transportjournals.com/index.php/InnoTrans/article/view/157
HarvardРизаев, Х (2025) ‘THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»’, Темир йўл транспорти: долзарб масалалар ва инновациялар, 4, 117-122. https://transportjournals.com/index.php/InnoTrans/article/view/157
BibTeX
@article{article2025,
  title = {THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»: THE NEED TO HARMONIZE THE ACCOUNTING POLICIES OF TAXPAYER ACTIVITIES WITH THE REQUIREMENTS OF IFRS No. 12 «INCOME TAXES»},
  author = {Ризаев, Х.},
  journal = {Темир йўл транспорти: долзарб масалалар ва инновациялар},
  year = {2025},
  volume = {4},
  pages = {117-122},
  url = {https://transportjournals.com/index.php/InnoTrans/article/view/157}
}

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