Issues related to the quantitative and qualitative characteristics of accounting information

Rakhmatova , Shakhnoza, Рахматова , Шахноза, Raxmatova , Shaxnoza

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article highlights the importance of quantitative and qualitative characteristics of accounting information as a significant factor in ensuring the continuity of business entities’ operations, attracting financing sources, and making effective managerial decisions. Existing problems related to presenting financial reporting indicators in a transparent, accurate, reliable manner and in accordance with their economic substance from the perspective of interested users, particularly commercial banks, investors, and creditors, are analyzed, and scientific proposals and practical recommendations aimed at eliminating these problems are developed. In particular, approaches are substantiated that ensure the consistency of quantitative and qualitative characteristics of accounting information through the reclassification of certain balance sheet items based on their economic substance during the financial analysis process, thereby contributing to an objective assessment of the enterprise’s solvency and financial stability

Maqola ma’lumotlari
MualliflarRakhmatova , Shakhnoza, Рахматова , Шахноза, Raxmatova , Shaxnoza
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-05-11
Jild3
Son3
Betlar29-34
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp29-34
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp29-34 · Maqolaning asl sahifasi

Kalit so‘zlar

accounting information, financial statements, International Financial Reporting Standards (IFRS), accounts receivable, inventories, qualitative characteristics, quantitative characteristics, financial analysis, liquidity indicators, бухгалтерская информация, финансовая отчетность, Международные стандарты финансовой отчетности (МСФО), дебиторская задолженность, товарно-материальные запасы, качественная характеристика, количественная характеристика, финансовый анализ, показатели ликвидности, buxgalteriya axboroti, moliyaviy hisobotlar, moliyaviy hisobotning xalqaro standartlari (MHXS), debitorlik qarzi, tovar-moddiy zaxiralar, sifat tavsifi, miqdor tavsifi, moliyaviy tahlil, likvidlik ko‘rsatkichlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARakhmatova , Shakhnoza, Рахматова , Шахноза, & Raxmatova , Shaxnoza (2026). ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 29-34. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp29-34
GOST (OAK)Rakhmatova , Shakhnoza, Рахматова , Шахноза, Raxmatova , Shaxnoza ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 29-34. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp29-34.
MLARakhmatova , Shakhnoza, Рахматова , Шахноза, and Raxmatova , Shaxnoza. “ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 29-34, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp29-34
ChicagoRakhmatova , Shakhnoza, Рахматова , Шахноза, and Raxmatova , Shaxnoza. “ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 29-34 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp29-34
HarvardRakhmatova , Shakhnoza, Рахматова , Шахноза, and Raxmatova , Shaxnoza (2026) ‘ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 29-34. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp29-34
BibTeX
@article{rakhmatovashakhnoza2026,
  title = {ISSUES RELATED TO THE QUANTITATIVE AND QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION},
  author = {Rakhmatova , Shakhnoza and Рахматова , Шахноза and Raxmatova , Shaxnoza},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {29-34},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp29-34},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp29-34}
}

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