Илғор иқтисодиёт ва педагогик технологиялар 1-том 2-сан (2024) · 260-266-беттер
ISSUES OF IMPROVING INVENTORY ACCOUNTING IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Bobobekov, Bakhrom, Бобобеков, Бахром, Бобобеков, Бахром
Аннотация
In the article, one of the important funds in the economic activity of enterprises aimed at ensuring the implementation of the decision of the President of the Republic of Uzbekistan No. 4611 dated February 24, 2020 "On additional measures for the transition to international standards of financial reporting" is to organize the calculation of inventories based on the requirements of international standards of financial reporting issues are covered in detail. In particular, scientific proposals and practical recommendations have been formed in order to methodologically harmonize the provisions of the national standard of the current BHMS No. 4 "Commodity reserves" with international standards.
запасыпризнаниеоценкамеждународные стандартыфинансовая отчетностьinventoryrecognitionvaluationinternational standardsfinancial reporting
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