Specific features and scientific approaches to maintaining a separate accounting policy in enterprises of the economic sector

Kadirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarKadirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-08-20
Jild2
Son4
Betlar440-444
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss4-pp440-444
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss4-pp440-444 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKadirov , Jasurbek, Кодиров , Жасурбек, & Qodirov , Jasurbek (2025). SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR. Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 440-444. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp440-444
GOST (OAK)Kadirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 440-444. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp440-444.
MLAKadirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek. “SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 440-444, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp440-444
ChicagoKadirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek. “SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 440-444 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp440-444
HarvardKadirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek (2025) ‘SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 440-444. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp440-444
BibTeX
@article{kadirovjasurbek2025,
  title = {SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR},
  author = {Kadirov , Jasurbek and Кодиров , Жасурбек and Qodirov , Jasurbek},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {4},
  pages = {440-444},
  doi = {10.60078/3060-4842-2025-vol2-iss4-pp440-444},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp440-444}
}

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