This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.
| Mualliflar | Mavlyanova , Dilobar, Мавлянова , Дилобар, Мавлянова , Дилобар |
|---|---|
| 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 | 2025-05-20 |
| Jild | 2 |
| Son | 3 |
| Betlar | 18-26 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss3-pp18-26 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss3-pp18-26 · Maqolaning asl sahifasi
commodity material reserve, account, standard, net sales value, report, cost, profit, loss, purchase costs, processing costs, товарно-материальный запас, счет, норма, чистая стоимость реализации, отчет, себестоимость, прибыль, убыток, затраты на закупку, затраты на переработку, товар моддий захира, ҳисоб, стандарт, соф сотиш қиймати, ҳисобот, таннарх, фойда, зарар, сотиб олиш харажатлари, қайта ишлаш харажатлари
| APA | Mavlyanova , Dilobar, Мавлянова , Дилобар, & Мавлянова , Дилобар (2025). IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS. Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 18-26. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp18-26 |
|---|---|
| GOST (OAK) | Mavlyanova , Dilobar, Мавлянова , Дилобар, Мавлянова , Дилобар IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 3. – P. 18-26. – DOI: 10.60078/3060-4842-2025-vol2-iss3-pp18-26. |
| MLA | Mavlyanova , Dilobar, Мавлянова , Дилобар, and Мавлянова , Дилобар. “IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 18-26, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp18-26 |
| Chicago | Mavlyanova , Dilobar, Мавлянова , Дилобар, and Мавлянова , Дилобар. “IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 18-26 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp18-26 |
| Harvard | Mavlyanova , Dilobar, Мавлянова , Дилобар, and Мавлянова , Дилобар (2025) ‘IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 18-26. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp18-26 |
| BibTeX | @article{mavlyanovadilobar2025,
title = {IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS},
author = {Mavlyanova , Dilobar and Мавлянова , Дилобар and Мавлянова , Дилобар},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {3},
pages = {18-26},
doi = {10.60078/3060-4842-2025-vol2-iss3-pp18-26},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp18-26}
} |
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