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.
| Mualliflar | Kurbanbaev, Jurabek, Курбанбаев, Журабек, Курбанбаев, Журабек |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-01-03 |
| Jild | 1 |
| Son | 3 |
| Betlar | 218-229 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2024-vol1-iss3-pp218-229 |
DOI: 10.60078/3060-4842-2024-vol1-iss3-pp218-229 · Maqolaning asl sahifasi
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
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