Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 2 (2025) · с. 821-825

KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL REPORTING OF MICROFINANCE ORGANIZATIONS

Gafurov, Iskandar, Гафуров, Искандар, G‘ofurov, Iskandar

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Аннотация

This article explores the theoretical and practical foundations of forming accounting policy in microfinance institutions. Key elements such as accounting methods, interest income recognition, loan loss reserves, and bad debt recognition criteria are systematically analyzed. Using the examples of “IMKON FINANS”, “Vodiy Taraqqiyot”, and “Biznes Finans”, differences in accounting policies are identified, and recommendations for improvement are provided.

microfinance institutionsaccountingaccounting policyinterest incomeloan reservessocial indicatorsfinancial reportingмикрофинансовые организациибухгалтерский учетучетная политика

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APA 7 
Gafurov, Iskandar, Гафуров, Искандар & G‘ofurov, Iskandar (2025). KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL  REPORTING OF MICROFINANCE ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 821-825.
GOST R 7.0.5 
Gafurov, Iskandar, Гафуров, Искандар, G‘ofurov, Iskandar KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL  REPORTING OF MICROFINANCE ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. 2025. Т. 2. № 2. С. 821-825.
BibTeX 
@article{iskandar2025,
  author  = {Gafurov, Iskandar and Гафуров, Искандар and G‘ofurov, Iskandar},
  title   = {KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL  REPORTING OF MICROFINANCE ORGANIZATIONS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2025},
  volume  = {2},
  number  = {2},
  pages   = {821-825}
}
RIS 
TY  - JOUR
AU  - Gafurov, Iskandar
AU  - Гафуров, Искандар
AU  - G‘ofurov, Iskandar
TI  - KEY ELEMENTS OF DEVELOPING ACCOUNTING POLICIES IN THE FINANCIAL  REPORTING OF MICROFINANCE ORGANIZATIONS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2025
VL  - 2
IS  - 2
SP  - 821
EP  - 825
ER  -