Илғор иқтисодиёт ва педагогик технологиялар Том 2 № 3 (2025) · с. 18-26
IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS
Mavlyanova, Dilobar, Мавлянова, Дилобар, Мавлянова, Дилобар
Аннотация
This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.
commodity material reserveaccountstandardnet sales valuereportcostprofitlosspurchase costsprocessing costs
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