Foreign experience in forming accounting policy

Kurbanbaev, Jurabek, Курбанбаев, Журабек, Курбанбаев, Журабек

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

The article broadly covers the necessity and importance of accounting policies, the requirements for their formation and the factors affecting them, as well as the methodological foundations of the formation of accounting policies based on international financial reporting standards. Also, the selection of accounting policies, changes in accounting estimates, and the methods used in the formation and application of accounting policies in the USA, Europe and Asian countries, as well as their regulatory and legal documents, are studied. Opinions and scientific recommendations are given on the aspects of foreign experiences that can be applied in our practice.

Maqola ma’lumotlari
MualliflarKurbanbaev, Jurabek, Курбанбаев, Журабек, Курбанбаев, Журабек
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-01-03
Jild1
Son3
Betlar218-229
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2024-vol1-iss3-pp218-229
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2024-vol1-iss3-pp218-229 · Maqolaning asl sahifasi

Kalit so‘zlar

учетная политика, выбор учетной политики, изменения в учетных оценках, применение учетной политики, accounting policies, selection of accounting policies, changes in accounting estimates, application of accounting policies, ҳисоб сиёсати, ҳисоб сиёсатини танлаш, ҳисоб баҳосидаги ўзгаришлар, ҳисоб сиёсатини қўллаш

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKurbanbaev, Jurabek, Курбанбаев, Журабек, & Курбанбаев, Журабек (2025). FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY. Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 218-229. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp218-229
GOST (OAK)Kurbanbaev, Jurabek, Курбанбаев, Журабек, Курбанбаев, Журабек FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 1, № 3. – P. 218-229. – DOI: 10.60078/3060-4842-2024-vol1-iss3-pp218-229.
MLAKurbanbaev, Jurabek, Курбанбаев, Журабек, and Курбанбаев, Журабек. “FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY.” Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 218-229, 2025. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp218-229
ChicagoKurbanbaev, Jurabek, Курбанбаев, Журабек, and Курбанбаев, Журабек. “FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY.” Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 218-229 (2025). https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp218-229
HarvardKurbanbaev, Jurabek, Курбанбаев, Журабек, and Курбанбаев, Журабек (2025) ‘FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY’, Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 218-229. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp218-229
BibTeX
@article{kurbanbaevjurabek2025,
  title = {FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY},
  author = {Kurbanbaev, Jurabek and Курбанбаев, Журабек and Курбанбаев, Журабек},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {1},
  number = {3},
  pages = {218-229},
  doi = {10.60078/3060-4842-2024-vol1-iss3-pp218-229},
  url = {https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp218-229}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2025-yil arxivi

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari