Improving the organization of reserves for doubtful debts based on international financial reporting standards

Xolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам

Илғор иқтисодиёт ва педагогик технологиялар · 2024-yil

Annotatsiya

The article describes the procedure for improving the organization of reserve accounting of doubtful accounts receivable based on international financial reporting standards for accounts receivable, considered as a financial instrument in business entities. The diversity and complexity of financial instruments in financial markets around the world have increased dramatically in recent years. Accounting for financial instruments is a problem in practice, so it is desirable to widely use international standards.

Maqola ma’lumotlari
MualliflarXolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2024-11-21
Jild1
Son2
Betlar392-401
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2024-vol1-iss2-pp392-401
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2024-vol1-iss2-pp392-401 · Maqolaning asl sahifasi

Kalit so‘zlar

договор, финансовый актив, финансовое обязательство, долевой инструмент, долговой инструмент, contract, financial asset, financial liability, equity instrument, debt instrument, шартнома, молиявий актив, молиявий мажбурият, улушли восита, қарзли восита

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAXolpulotov, Rustam, Холполотов, Рустам, & Холпўлотов, Рустам (2024). IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. Илғор иқтисодиёт ва педагогик технологиялар, 1(2), 392-401. https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp392-401
GOST (OAK)Xolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS // Илғор иқтисодиёт ва педагогик технологиялар. – 2024. – T. 1, № 2. – P. 392-401. – DOI: 10.60078/3060-4842-2024-vol1-iss2-pp392-401.
MLAXolpulotov, Rustam, Холполотов, Рустам, and Холпўлотов, Рустам. “IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(2), 392-401, 2024. https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp392-401
ChicagoXolpulotov, Rustam, Холполотов, Рустам, and Холпўлотов, Рустам. “IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(2), 392-401 (2024). https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp392-401
HarvardXolpulotov, Rustam, Холполотов, Рустам, and Холпўлотов, Рустам (2024) ‘IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS’, Илғор иқтисодиёт ва педагогик технологиялар, 1(2), 392-401. https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp392-401
BibTeX
@article{xolpulotovrustam2024,
  title = {IMPROVING THE ORGANIZATION OF RESERVES FOR DOUBTFUL DEBTS BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS},
  author = {Xolpulotov, Rustam and Холполотов, Рустам and Холпўлотов, Рустам},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2024},
  volume = {1},
  number = {2},
  pages = {392-401},
  doi = {10.60078/3060-4842-2024-vol1-iss2-pp392-401},
  url = {https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp392-401}
}

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