This article outlines the theoretical approaches proposed by economists and specialists regarding the improvement of the statement of financial position (balance sheet) based on international standard requirements, as well as the procedures for its preparation. It examines the principles, rules, and procedures for compiling the balance sheet in accordance with International Financial Reporting Standards (IFRS) and formulates proposals and recommendations for its enhancement to meet international requirements.
| Mualliflar | Kholmatova , Nodirahon, Халматова , Надирахон, Xolmatova , Nodiraxon |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-08-24 |
| Jild | 3 |
| Son | 4 |
| Betlar | 405-415 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
DOI: 10.60078/3060-4842-2026-vol3-iss4-pp405-415 · Maqolaning asl sahifasi
balance sheet, transformation, financial reporting, assets, equity, liabilities, principles, rules, international standards, бухгалтерский баланс, трансформация, финансовая отчетность, активы, собственный капитал, обязательства, принципы, правила, международные стандарты, balans, transformatsiya, moliyaviy hisobot, aktivlar, kapital, majburiyatlar, tamoyillar, qoidalar, xalqaro standartlar
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