Marketing Issue 4 (2025)
IMPROVING THE ACCOUNT OF GOODS - MATERIAL RESERVES ON THE BASIS OF MHSS
Mavlyanova Dilobar Maxkamovna
Abstract
This article thoroughly explored the accounting and valuation of inventories based on the International Financial Reporting Standards (IFRS), particularly IFRS No. 2 "Inventories". The key cost components – purchase, processing, and other additional expens es – were explained using practical examples. During the study, accounting entries and reporting procedures were illustrated using the case of “Uzbekneftegaz” JSC. A comparative analysis of national and international standards was conducted, and the classi fication of reporting information based on the "cost of sales" method was proposed. The conclusions drawn contributed to enhancing the accuracy, analytical depth, and reliability of inventory accounting. 556
commodity material reserveaccountingstandardnet sales valuereportingcostprofitlosspurchase costsprocessing costs
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