Improving the account of goods - material reserves on the basis of mhss

Mavlyanova Dilobar Maxkamovna

Marketing · 2025-yil

Annotatsiya

This article thoroughly explored the accounting and valuation of inventories based on the International Financial Reporting Standards (IFRS), particularly IFRS No. 2 "Inventories". The key cost components – purchase, processing, and other additional expens es – were explained using practical examples. During the study, accounting entries and reporting procedures were illustrated using the case of “Uzbekneftegaz” JSC. A comparative analysis of national and international standards was conducted, and the classi fication of reporting information based on the "cost of sales" method was proposed. The conclusions drawn contributed to enhancing the accuracy, analytical depth, and reliability of inventory accounting. 556

Maqola ma’lumotlari
MualliflarMavlyanova Dilobar Maxkamovna
JurnalMarketing
NashriyotТошкент давлат иқтисодиёт университети
ISSN3060-4621
Nashr sanasi2025-04-30
Son4
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.67668/mj/2025iss4/105
Indeksga qo‘shilgan2026-10-18

DOI: 10.67668/mj/2025iss4/105 · Maqolaning asl sahifasi

Kalit so‘zlar

commodity material reserve, accounting, standard, net sales value, reporting, cost, profit, loss, purchase costs, processing costs, товарно -материальный запас, бухгалтерский учет, стандарт, чистая стоимость реализации, себестоимость, отчетность, прибыль, убыток, затраты на закупку, затраты на переработку, tovar moddiy zaxira, hisob, standart, sof sotish qiymati, hisobot, tannarx, foyda, zarar, sotib olish xarajatlari, qayta ishlash xarajatlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMavlyanova Dilobar Maxkamovna (2025). IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS. Marketing, (4). https://doi.org/10.67668/mj/2025iss4/105
GOST (OAK)Mavlyanova Dilobar Maxkamovna IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS // Marketing. – 2025. – № 4. – DOI: 10.67668/mj/2025iss4/105.
MLAMavlyanova Dilobar Maxkamovna. “IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS.” Marketing, (4), 2025. https://doi.org/10.67668/mj/2025iss4/105
ChicagoMavlyanova Dilobar Maxkamovna. “IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS.” Marketing, (4) (2025). https://doi.org/10.67668/mj/2025iss4/105
HarvardMavlyanova Dilobar Maxkamovna (2025) ‘IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS’, Marketing, (4). https://doi.org/10.67668/mj/2025iss4/105
BibTeX
@article{mavlyanovadilobarmaxkamovna2025,
  title = {IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS},
  author = {Mavlyanova Dilobar Maxkamovna},
  journal = {Marketing},
  year = {2025},
  number = {4},
  doi = {10.67668/mj/2025iss4/105},
  url = {https://doi.org/10.67668/mj/2025iss4/105}
}

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