This article examines the calculation of current assets based on International Financial Reporting Standards (IFRS) and ways to improve accounting. The article compares local and international standards, analyzes problems encountered in the accounting of current assets, and provides proposals for their solution. Effective methods of using automated accounting systems and optimizing accounting processes are also shown.
| Mualliflar | Bobobekov, Bakhrom Kakharovich |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashriyot | Қарши дaвлaт техника универcитети |
| ISSN | 3030-315x |
| Nashr sanasi | 2026-04-18 |
| Jild | 50 |
| Son | 01 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| Indeksga qo‘shilgan | 2026-08-26 |
Current assets, International Financial Reporting Standards (IFRS), accounting, accounting improvement,, f inancial analysis, Текущие активы, международные стандарты финансового учета (МСФО), бухгалтерский учет, совершенствование метода учета, финансовый анализ, Joriy aktivlar, xalqaro moliyaviy hisoblash standartlari (IFRS), buxgalteriya hisobi, moliyaviy bog‘liqlik, hisob-usulni takomillashtirish, moliyaviy tahlil
| APA | Bobobekov, Bakhrom Kakharovich (2026). Ways to improve the calculation of current assets based on international standards and accounting. «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1184 |
|---|---|
| GOST (OAK) | Bobobekov, Bakhrom Kakharovich Ways to improve the calculation of current assets based on international standards and accounting // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 01. |
| MLA | Bobobekov, Bakhrom Kakharovich. “Ways to improve the calculation of current assets based on international standards and accounting.” «Инновацион иқтисодиёт» журнали, 50(01), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1184 |
| Chicago | Bobobekov, Bakhrom Kakharovich. “Ways to improve the calculation of current assets based on international standards and accounting.” «Инновацион иқтисодиёт» журнали, 50(01) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1184 |
| Harvard | Bobobekov, Bakhrom Kakharovich (2026) ‘Ways to improve the calculation of current assets based on international standards and accounting’, «Инновацион иқтисодиёт» журнали, 50(01). https://ojs.qmii.uz/index.php/ej/article/view/1184 |
| BibTeX | @article{bobobekovbakhromkakharovich2026,
title = {Ways to improve the calculation of current assets based on international standards and accounting},
author = {Bobobekov, Bakhrom Kakharovich},
journal = {«Инновацион иқтисодиёт» журнали},
year = {2026},
volume = {50},
number = {01},
url = {https://ojs.qmii.uz/index.php/ej/article/view/1184}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article analyzes the theoretical foundations and practical aspects of developing new business models and strategies in the context of an innovative economy. Global practices such as start-up ecosystems, digital…
This scientific article analyzes the role of digital technologies in the development of a green economy and their potential for application in the conditions of Uzbekistan. The article highlights the role of artificial…
In globalized market conditions, the sustainable development of companies is directly linked to the effectiveness of corporate governance. This article examines the integration of international corporate governance…
the article highlights the reform of insurance services in the context of current global processes and their practical dimensions. It provides an analysis of the outcomes of reforms in the insurance system of the…
This article examines the issues of keeping inventory and applying international standards of financial reporting in financial reporting. Also, a scientific and practical proposal and recommendations were developed on…
This article examines the definitions of the terms "investment asset," "investment property," and "investment tangible assets" and develops an improved definition. The components of investment property are identified…
The article examines changes in the content and composition of assets that are objects of accounting during the transition to international standards, in particular, assets for which new terms are used in accordance…
The article reflects the use of approaches and methods in evaluating motor vehicles. Also, the characteristics and development of motor vehicle evaluation, the effective development of motor vehicle evaluation in terms…
This article examines the activities of farms within the framework of sustainable development principles and the green economy concept. The research analyzes the key aspects of improving economic efficiency, rational…
This article examines the approaches of foreign and domestic economists to accounting for liabilities based on international standards, as well as the principles of recognition, valuation, and accounting for long-term…
«Инновацион иқтисодиёт» журнали — barcha maqolalar · 2026-yil arxivi
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…