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 |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2026-08-24 |
| Jild | 3 |
| Son | 4 |
| Betlar | 405-415 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
| Indeksga qo‘shilgan | 2026-08-26 |
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
| APA | Kholmatova , Nodirahon, Халматова , Надирахон, & Xolmatova , Nodiraxon (2026). IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 405-415. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
|---|---|
| GOST (OAK) | Kholmatova , Nodirahon, Халматова , Надирахон, Xolmatova , Nodiraxon IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 4. – P. 405-415. – DOI: 10.60078/3060-4842-2026-vol3-iss4-pp405-415. |
| MLA | Kholmatova , Nodirahon, Халматова , Надирахон, and Xolmatova , Nodiraxon. “IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 405-415, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
| Chicago | Kholmatova , Nodirahon, Халматова , Надирахон, and Xolmatova , Nodiraxon. “IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 405-415 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
| Harvard | Kholmatova , Nodirahon, Халматова , Надирахон, and Xolmatova , Nodiraxon (2026) ‘IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 405-415. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp405-415 |
| BibTeX | @article{kholmatovanodirahon2026,
title = {IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS},
author = {Kholmatova , Nodirahon and Халматова , Надирахон and Xolmatova , Nodiraxon},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2026},
volume = {3},
number = {4},
pages = {405-415},
doi = {10.60078/3060-4842-2026-vol3-iss4-pp405-415},
url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp405-415}
} |
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