This article highlights the theoretical and practical aspects of maintaining a separate accounting policy in economic sectors, its adaptation to international and national standards, and the importance of sector-specific approaches. The processes of reforming the accounting and financial reporting system in the Republic of Uzbekistan, in particular the gradual implementation of IFRS standards, are analyzed. The study examines the specific features, challenges, and opportunities of accounting policies in agriculture, industry, services, and the banking-finance sector. International and national practices are compared, and methodological recommendations tailored to the sector are developed.
| Mualliflar | Kadirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-08-20 |
| Jild | 2 |
| Son | 4 |
| Betlar | 440-444 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss4-pp440-444 |
DOI: 10.60078/3060-4842-2025-vol2-iss4-pp440-444 · Maqolaning asl sahifasi
separate accounting policy, IFRS, NAS, financial reporting, international standards, national standards, accounting policy, enterprise accounting policy, services, banking-finance, manufacturing, отдельная учетная политика, МСФО, НСБУ, финансовая отчетность, международные стандарты, национальные стандарты, учетная политика, учетная политика предприятия, сфера услуг, банковско-финансовый сектор, производство, alohida hisob siyosati, IFRS, BHMS, moliyaviy hisobot, xalqaro standartlar, milliy standartlar, hisob siyosati, korxona hisob siyosati, xizmat ko‘rsatish, bank-moliya, ishlab chiqarish
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