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 |
| Nashr sanasi | 2025-12-16 |
| Jild | 2 |
| Son | 6 |
| Betlar | 482-486 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2025-vol2-iss6-pp482-486 |
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
This article is devoted to the analysis of the role of commercial banks of the Republic of Uzbekistan in the development of the national economy, in particular, in financing investment projects, increasing the level of…
This article examines the international significance of the social protection system in combating poverty, as well as the procedure for supporting certain categories of individuals in need of social protection. Within…
This article examines modern principles of project management theory and their role in contemporary economic processes. In the context of globalization and increasing competition, effective project management has become…
This article examines the problem of improving the population's standard of living. Given the need for the state to take proactive measures to implement social protection measures, proposals and recommendations are made…
In today’s globalization era, the level of income within an economic system is one of the key factors determining a country’s economic growth. In addition, income directly affects the population’s living standards…
Capital markets play a very important role in providing financial resources necessary for the production of goods and services in the real sector of the economy. In this regard, it is crucial to develop the capital…
This article presents the conclusions and conclusions that can be drawn from the analysis of the possibilities of tax authorities to identify possible cases of tax evasion, ensure fair taxation, and ultimately…
In this article, an analysis of the economic content of efficiency, the formula for efficiency, the types and description of efficiency, the role and importance of efficiency in industrial enterprises and the main…
China is one of the world’s leading export-oriented economies and possesses one of the most advanced systems of state financial support for exports. At the core of this system lie specialized financial institutions…
The article analyzes the main directions for the development of innovation clusters, their role in economic development, and factors for increasing the efficiency of the innovation ecosystem. Priority tasks for…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar