Agrobiznes, fan va texnologiyalar Volume 4 Issue 7 (2026)

Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari

Козимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek

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Abstract

This article examines the theoretical and practical aspects of revenue and expense recognition in water supply and regional gas supply enterprises in accordance with International Financial Reporting Standards (IFRS). Based on a review of international scientific literature and regulatory documents, the study proposes evidence-based conclusions and practical recommendations for improving the recognition of revenue- and expense-related transactions in financial statements.

expensesfinancial statementsprofitlosscontract assetcontract liabilityInternational Financial Reporting Standardsrevenueрасходфинансовая отчетность

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Cite

APA 7 
Козимжонов, Аброрбек, Kozimjonov, Abrorbek & Kozimjonov, Abrorbek (2026). Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari. Agrobiznes, fan va texnologiyalar, 4(7).
GOST R 7.0.5 
Козимжонов, Аброрбек, Kozimjonov, Abrorbek, Kozimjonov, Abrorbek Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari // Agrobiznes, fan va texnologiyalar. 2026. Т. 4. № 7.
BibTeX 
@article{аброрбек2026,
  author  = {Козимжонов, Аброрбек and Kozimjonov, Abrorbek and Kozimjonov, Abrorbek},
  title   = {Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari},
  journal = {Agrobiznes, fan va texnologiyalar},
  year    = {2026},
  volume  = {4},
  number  = {7}
}
RIS 
TY  - JOUR
AU  - Козимжонов, Аброрбек
AU  - Kozimjonov, Abrorbek
AU  - Kozimjonov, Abrorbek
TI  - Suv ta’minot va hudud gaz ta’minot korxonalarida xalqaro standartlarga muvofiq daromad va xarajatlarni tan olish masalalari
JO  - Agrobiznes, fan va texnologiyalar
PY  - 2026
VL  - 4
IS  - 7
ER  -