This article examines the existing problems related to the implementation of the requirements of International Financial Reporting Standards (IFRS) in the process of accounting for current assets of business entities, the causes of these problems, and the directions for their improvement. The study compares current regulatory frameworks, accounting policies, valuation methods, and the requirements of international standards. As a result of the research, proposals were developed to enhance the transparency of current assets accounting, apply accurate and reliable valuation methods, and ensure the fair presentation of financial results
| Mualliflar | Safarov , Alisher, Сафаров , Алишер, Safarov , Alisher |
|---|---|
| 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 | 2025-12-16 |
| Jild | 2 |
| Son | 6 |
| Betlar | 482-486 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2025-vol2-iss6-pp482-486 · Maqolaning asl sahifasi
current assets, international standards, inventories, accounts receivable, cash, financial reporting, valuation methods, оборотные активы, международные стандарты, запасы, дебиторская задолженность, денежные средства, финансовая отчётность, методы оценки, joriy aktivlar, xalqaro standartlar, zaxiralar, debitorlik qarzlari, naqd pul, moliyaviy hisobot, baholash usullari
| APA | Safarov , Alisher, Сафаров , Алишер, & Safarov , Alisher (2025). PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 482-486. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
|---|---|
| GOST (OAK) | Safarov , Alisher, Сафаров , Алишер, Safarov , Alisher PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 6. – P. 482-486. – DOI: 10.60078/3060-4842-2025-vol2-iss6-pp482-486. |
| MLA | Safarov , Alisher, Сафаров , Алишер, and Safarov , Alisher. “PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 482-486, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
| Chicago | Safarov , Alisher, Сафаров , Алишер, and Safarov , Alisher. “PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 482-486 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
| Harvard | Safarov , Alisher, Сафаров , Алишер, and Safarov , Alisher (2025) ‘PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 2(6), 482-486. https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
| BibTeX | @article{safarovalisher2025,
title = {PROBLEMS IN HARMONIZING CURRENT ASSETS ACCOUNTING IN ECONOMIC ENTITIES WITH INTERNATIONAL STANDARDS AND THEIR SOLUTIONS},
author = {Safarov , Alisher and Сафаров , Алишер and Safarov , Alisher},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {2},
number = {6},
pages = {482-486},
doi = {10.60078/3060-4842-2025-vol2-iss6-pp482-486},
url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss6-pp482-486}
} |
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