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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-05-04 |
| Jild | 2 |
| Son | 2 |
| Betlar | 821-825 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
| Indeksga qo‘shilgan | 2026-08-26 |
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
| APA | Gafurov , Iskandar, Гафуров , Искандар, & G‘ofurov , Iskandar (2025). KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 821-825. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
|---|---|
| GOST (OAK) | Gafurov , Iskandar, Гафуров , Искандар, G‘ofurov , Iskandar KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 2. – P. 821-825. – DOI: 10.60078/3060-4842-2025-vol2-iss2-pp821-825. |
| MLA | Gafurov , Iskandar, Гафуров , Искандар, and G‘ofurov , Iskandar. “KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 821-825, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
| Chicago | Gafurov , Iskandar, Гафуров , Искандар, and G‘ofurov , Iskandar. “KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 821-825 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
| Harvard | Gafurov , Iskandar, Гафуров , Искандар, and G‘ofurov , Iskandar (2025) ‘KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 821-825. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825 |
| BibTeX | @article{gafuroviskandar2025,
title = {KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS},
author = {Gafurov , Iskandar and Гафуров , Искандар and G‘ofurov , Iskandar},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {2},
pages = {821-825},
doi = {10.60078/3060-4842-2025-vol2-iss2-pp821-825},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp821-825}
} |
Boshqa maqola uchun iqtibos tayyorlash
Institutional and legal reforms aimed at increasing financial transparency in the Republic of Uzbekistan are analyzed. In recent years, the country has been implementing a number of measures to ensure the openness of…
This article highlights in detail the theoretical and practical foundations of assessment based on the rating system in strengthening the sustainability of commercial banks. The article analyzes the international…
The article describes the method and technology of process management of entrepreneurship. The elements of entrepreneurship management are described, a set of interrelated actions, entry and exit from the process, the…
This article examines the level of customer satisfaction with banking services and the improvement of its calculation. A high level of customer satisfaction with banking services makes it possible to establish long-term…
В данной статье представлена информация по SWOT-анализу факторов, способствующих развитию туризма и эффективному использованию туристско-рекреационных объектов и формированию туристско-рекреационных кластеров в…
The present article is devoted to the study of key indicators of the insurance market of Uzbekistan, characterizing the state of insurance culture of the country's population and the analysis of factors influencing the…
This paper proposes a four-dimensional risk index model for designing internal audit programs in the public sector. The model integrates legal, financial, resource, and organizational risks to provide a comprehensive…
This article reveals the theoretical and practical aspects of improving the investment climate at the national level, in particular within each region, and thereby accelerating the attraction of foreign direct…
Achieving gender equality is one of the important areas of socio-economic policy in Uzbekistan. The Senate of the Republic of Uzbekistan approved the strategy for achieving gender equality until 2030. This article…
This article focuses on poverty reduction through service sector development. The growth of production and services contributes to the increase in income of the population. The correct and effective organization of…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2025-yil arxivi
This article explores the features of maintaining synthetic and analytical accounting in microfinance institutions, focusing on their integration and existing practical challenges. The analysis of “IMKON FINANS”, “Vodiy…
Orthopedic traumatologist is damage to the ankle joint, accounting for up to 20% of injuries to the musculoskeletal system. The incidence of ankle ligament injuries among people of working age ranges from 12% to 40%…
Target. To improve the anatomical and functional results of treatment with damage to the distal tibiofibular syndesmosis. Material and methods. For the period 2021–2022, 24 patients with damage to the distal…
This article analyzes the main research studies conducted on the stories by Alisher Navoi from 1960 to the present. The moral, socio-political, love and mystical themes of Navoi's stories, as well as thematic and…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…