The essence of international financial reporting standards and their impact on management accounting

Eshniyazova , Yulduz, Эшниязова , Юлдуз, Эшниязова , Юлдуз

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article provides a comprehensive scientific analysis of the essence, structure, historical development of International Financial Reporting Standards (IFRS) and their impact on management accounting methodology. The role of IFRS in management decision-making, theoretical and methodological foundations of financial and management reporting integration, the importance of segment reporting and international experience are studied. The pressing problems of implementing these standards in Uzbekistan and their methodological solutions are proposed

Maqola ma’lumotlari
MualliflarEshniyazova , Yulduz, Эшниязова , Юлдуз, Эшниязова , Юлдуз
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-06-17
Jild3
Son3
Betlar596-602
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp596-602
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp596-602 · Maqolaning asl sahifasi

Kalit so‘zlar

IFRS, IAS, management accounting, financial reporting, international standards, integration, segment reporting, financial data, management decisions, МСФО, IAS, управленческий учёт, финансовая отчётность, международные стандарты, интеграция, сегментарная отчётность, финансовые данные, управленческие решения, МҲХС, IAS, бошқарув ҳисоби, молиявий ҳисобот, халқаро стандартлар, интеграция, сегментар ҳисобот, молиявий маълумотлар, бошқарув қарорлари

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAEshniyazova , Yulduz, Эшниязова , Юлдуз, & Эшниязова , Юлдуз (2026). THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 596-602. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602
GOST (OAK)Eshniyazova , Yulduz, Эшниязова , Юлдуз, Эшниязова , Юлдуз THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 596-602. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp596-602.
MLAEshniyazova , Yulduz, Эшниязова , Юлдуз, and Эшниязова , Юлдуз. “THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 596-602, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602
ChicagoEshniyazova , Yulduz, Эшниязова , Юлдуз, and Эшниязова , Юлдуз. “THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 596-602 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602
HarvardEshniyazova , Yulduz, Эшниязова , Юлдуз, and Эшниязова , Юлдуз (2026) ‘THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 596-602. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602
BibTeX
@article{eshniyazovayulduz2026,
  title = {THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING},
  author = {Eshniyazova , Yulduz and Эшниязова , Юлдуз and Эшниязова , Юлдуз},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {596-602},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp596-602},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi

Eshniyazova , Yulduz — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari