This article explores the theoretical and practical foundations of forming accounting policy in microfinance institutions. Key elements such as accounting methods, interest income recognition, loan loss reserves, and bad debt recognition criteria are systematically analyzed. Using the examples of “IMKON FINANS”, “Vodiy Taraqqiyot”, and “Biznes Finans”, differences in accounting policies are identified, and recommendations for improvement are provided.
| Mualliflar | Gafurov , Iskandar, Гафуров , Искандар, G‘ofurov , Iskandar |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-05-04 |
| Jild | 2 |
| Son | 2 |
| Betlar | 821-825 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
DOI: 10.60078/3060-4842-2025-vol2-iss2-pp821-825 · Maqolaning asl sahifasi
microfinance institutions, accounting, accounting policy, interest income, loan reserves, social indicators, financial reporting, микрофинансовые организации, бухгалтерский учет, учетная политика, процентный доход, кредитные резервы, социальные индикаторы, финансовая отчетность., mikromoliya tashkilotlari, buxgalteriya hisobi, hisob siyosati, foiz tushumi, kredit zaxiralari, ijtimoiy indikatorlar, moliyaviy hisobot
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