Strategies for advancing the standards related to accounting for foreign exchange rate fluctuations in Uzbekistan

Urazov K.B., Umarova Sh.K.

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

The article examines the types of exchange rate differences that arise as a result of transactions with variousforeign companies during the financial and economic activities of enterprises and their recognition in the accountingsystem of the enterprise and according to tax legislation. Conclusions and suggestions are given on the conductedresearches.

Maqola ma’lumotlari
MualliflarUrazov K.B., Umarova Sh.K.
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-04-01
Jild3
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.15743243
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.15743243 · Maqolaning asl sahifasi

Kalit so‘zlar

national currency, foreign currency, exchange rate difference, positive exchange rate difference, negative exchange rate difference, profit tax, export, import, receivables, payables

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAUrazov K.B., & Umarova Sh.K. (2025). STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN. Яшил иқтисодиёт ва тараққиёт, 3. https://doi.org/10.5281/zenodo.15743243
GOST (OAK)Urazov K.B., Umarova Sh.K. STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3. – DOI: 10.5281/zenodo.15743243.
MLAUrazov K.B., and Umarova Sh.K. “STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN.” Яшил иқтисодиёт ва тараққиёт, 3, 2025. https://doi.org/10.5281/zenodo.15743243
ChicagoUrazov K.B., and Umarova Sh.K. “STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN.” Яшил иқтисодиёт ва тараққиёт, 3 (2025). https://doi.org/10.5281/zenodo.15743243
HarvardUrazov K.B., and Umarova Sh.K (2025) ‘STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN’, Яшил иқтисодиёт ва тараққиёт, 3. https://doi.org/10.5281/zenodo.15743243
BibTeX
@article{urazovkb2025,
  title = {STRATEGIES FOR ADVANCING THE STANDARDS RELATED TO ACCOUNTING FOR FOREIGN EXCHANGE RATE FLUCTUATIONS IN UZBEKISTAN},
  author = {Urazov K.B. and Umarova Sh.K.},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2025},
  volume = {3},
  doi = {10.5281/zenodo.15743243},
  url = {https://doi.org/10.5281/zenodo.15743243}
}

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