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
Nashr sanasi2024-11-21
Jild1
Son2
Betlar392-401
TilO‘zbek
DOI10.60078/3060-4842-2024-vol1-iss2-pp392-401

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

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