The conceptual framework for financial reporting: a comparative analysis of national and international approaches

Tulaev , Mirzakul, Тулаев , Мирзакул, Tulayev , Mirzakul

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

This article provides a scientific analysis of the similarities and differences between the Conceptual Framework for the Preparation and Presentation of Financial Statements adopted in the Republic of Uzbekistan in 2026 and the Conceptual Framework for Financial Reporting developed by the IFRS Foundation. The study comparatively examines the objectives of financial reporting, the qualitative characteristics of useful financial information, the definitions of assets and liabilities, and the principles of recognition, derecognition, and measurement of financial statement elements. In addition, several challenges in national practice were identified, including the application of discounted valuation methods, the determination of fair value, and the use of professional judgment. Based on the research findings, practical recommendations were developed to further improve the national accounting system

Maqola ma’lumotlari
MualliflarTulaev , Mirzakul, Тулаев , Мирзакул, Tulayev , Mirzakul
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-07-01
Jild3
Son3
Betlar867-877
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp867-877
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp867-877 · Maqolaning asl sahifasi

Kalit so‘zlar

conceptual framework, financial reporting, IFRS, assets, liabilities, fair value, financial reporting quality, accounting, концептуальные основы, финансовая отчётность, МСФО, активы, обязательства, справедливая стоимость, качество финансовой отчётности, бухгалтерский учёт, konseptual asos, moliyaviy hisobot, IFRS, aktivlar, majburiyatlar, haqqoniy qiymat, moliyaviy hisobot sifati, buxgalteriya hisobi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APATulaev , Mirzakul, Тулаев , Мирзакул, & Tulayev , Mirzakul (2026). THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 867-877. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp867-877
GOST (OAK)Tulaev , Mirzakul, Тулаев , Мирзакул, Tulayev , Mirzakul THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 867-877. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp867-877.
MLATulaev , Mirzakul, Тулаев , Мирзакул, and Tulayev , Mirzakul. “THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 867-877, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp867-877
ChicagoTulaev , Mirzakul, Тулаев , Мирзакул, and Tulayev , Mirzakul. “THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 867-877 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp867-877
HarvardTulaev , Mirzakul, Тулаев , Мирзакул, and Tulayev , Mirzakul (2026) ‘THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 867-877. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp867-877
BibTeX
@article{tulaevmirzakul2026,
  title = {THE CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: A COMPARATIVE ANALYSIS OF NATIONAL AND INTERNATIONAL APPROACHES},
  author = {Tulaev , Mirzakul and Тулаев , Мирзакул and Tulayev , Mirzakul},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {867-877},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp867-877},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp867-877}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

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

Tulaev , Mirzakul — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari