Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari

Козимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek

Agrobiznes, fan va texnologiyalar · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarКозимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek
JurnalAgrobiznes, fan va texnologiyalar
NashriyotТошкент давлат аграр университети
Nashr sanasi2026-07-30
Jild4
Son7
TilO‘zbek
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAКозимжонов, Аброрбек, Kozimjonov, Abrorbek, & Kozimjonov, Abrorbek (2026). Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari. Agrobiznes, fan va texnologiyalar, 4(7). https://agrobiznesjournal.uz/index.php/ast/article/view/51
GOST (OAK)Козимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari // Agrobiznes, fan va texnologiyalar. – 2026. – T. 4, № 7.
MLAКозимжонов, Аброрбек, Kozimjonov, Abrorbek, and Kozimjonov, Abrorbek. “Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari.” Agrobiznes, fan va texnologiyalar, 4(7), 2026. https://agrobiznesjournal.uz/index.php/ast/article/view/51
ChicagoКозимжонов, Аброрбек, Kozimjonov, Abrorbek, and Kozimjonov, Abrorbek. “Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari.” Agrobiznes, fan va texnologiyalar, 4(7) (2026). https://agrobiznesjournal.uz/index.php/ast/article/view/51
HarvardКозимжонов, Аброрбек, Kozimjonov, Abrorbek, and Kozimjonov, Abrorbek (2026) ‘Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari’, Agrobiznes, fan va texnologiyalar, 4(7). https://agrobiznesjournal.uz/index.php/ast/article/view/51
BibTeX
@article{article2026,
  title = {Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari},
  author = {Козимжонов, Аброрбек and Kozimjonov, Abrorbek and Kozimjonov, Abrorbek},
  journal = {Agrobiznes, fan va texnologiyalar},
  year = {2026},
  volume = {4},
  number = {7},
  url = {https://agrobiznesjournal.uz/index.php/ast/article/view/51}
}

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