This article analyzes the accounting of expenses in commercial organizations during the transition to International Financial Reporting Standards (IFRS), existing problems, and ways to improve them based on the IMRAD structure. During the study, the differences in the classification, recognition, and reporting of costs were highlighted, and proposals were made to adapt the national accounting system to IFRS.
| Mualliflar | Pashakhodjaeva , Dildora, Niyozova , Firuza, Пашаходжаева , Дилдора, Ниёзова , Фируза, Pashaxodjayeva , Dildora, Niyozova , Firuza |
|---|---|
| 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 | 2025-06-09 |
| Jild | 2 |
| Son | 3 |
| Betlar | 307-310 |
| Til | O‘zbek |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss3-pp307-310 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss3-pp307-310 · Maqolaning asl sahifasi
IFRS, cost accounting, accounting, financial reporting, international standards, system integration, МСФО, учет затрат, бухгалтерский учет, финансовая отчетность, международные стандарты, системная интеграция, MHXS, xarajatlar hisobi, buxgalteriya hisobi, moliyaviy hisobot, xalqaro standartlar, tizim integratsiyasi
| APA | Pashakhodjaeva , Dildora, Niyozova , Firuza, Пашаходжаева , Дилдора, Ниёзова , Фируза, Pashaxodjayeva , Dildora, & Niyozova , Firuza (2025). MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH. Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 307-310. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310 |
|---|---|
| GOST (OAK) | Pashakhodjaeva , Dildora va b. MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 3. – B. 307-310. – DOI: 10.60078/3060-4842-2025-vol2-iss3-pp307-310. |
| MLA | Pashakhodjaeva , Dildora, Niyozova , Firuza, Пашаходжаева , Дилдора, Ниёзова , Фируза, Pashaxodjayeva , Dildora, and Niyozova , Firuza. “MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 307-310, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310 |
| Chicago | Pashakhodjaeva , Dildora, Niyozova , Firuza, Пашаходжаева , Дилдора, Ниёзова , Фируза, Pashaxodjayeva , Dildora, and Niyozova , Firuza. “MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH.” Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 307-310 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310 |
| Harvard | Pashakhodjaeva , Dildora, Niyozova , Firuza, Пашаходжаева , Дилдора, Ниёзова , Фируза, Pashaxodjayeva , Dildora, and Niyozova , Firuza (2025) ‘MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH’, Илғор иқтисодиёт ва педагогик технологиялар, 2(3), 307-310. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310 |
| BibTeX | @article{pashakhodjaevadildora2025,
title = {MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH},
author = {Pashakhodjaeva , Dildora and Niyozova , Firuza and Пашаходжаева , Дилдора and Ниёзова , Фируза and Pashaxodjayeva , Dildora and Niyozova , Firuza},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {3},
pages = {307-310},
doi = {10.60078/3060-4842-2025-vol2-iss3-pp307-310},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310}
} |
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