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.
| Mualliflar | Xolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2024-11-21 |
| Jild | 1 |
| Son | 2 |
| Betlar | 392-401 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2024-vol1-iss2-pp392-401 |
DOI: 10.60078/3060-4842-2024-vol1-iss2-pp392-401 · Maqolaning asl sahifasi
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
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