This article examines the theoretical and practical aspects of revenue and expense recognition in water supply and regional gas supply enterprises in accordance with International Financial Reporting Standards (IFRS). Based on a review of international scientific literature and regulatory documents, the study proposes evidence-based conclusions and practical recommendations for improving the recognition of revenue- and expense-related transactions in financial statements.
| Mualliflar | Козимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek |
|---|---|
| Jurnal | Agrobiznes, fan va texnologiyalar |
| Nashr sanasi | 2026-07-30 |
| Jild | 4 |
| Son | 7 |
| Til | O‘zbek |
expenses, financial statements, profit, loss, contract asset, contract liability, International Financial Reporting Standards, revenue, расход, финансовая отчетность, прибыль, убыток, актив по договору, обязательство по договору, международные стандарты финансовой отчетности, доход, xarajat, moliyaviy hisobot, foyda, zarar, shartnoma aktivi, shartnoma majburiyati, xalqaro moliyaviy hisobot standartlari, daromat
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