Илғор иқтисодиёт ва педагогик технологиялар 2-jild 4-son (2025) · 440-444-betlar
SPECIFIC FEATURES AND SCIENTIFIC APPROACHES TO MAINTAINING A SEPARATE ACCOUNTING POLICY IN ENTERPRISES OF THE ECONOMIC SECTOR
Kadirov, Jasurbek, Кодиров, Жасурбек, Qodirov, Jasurbek
Annotatsiya
This article highlights the theoretical and practical aspects of maintaining a separate accounting policy in economic sectors, its adaptation to international and national standards, and the importance of sector-specific approaches. The processes of reforming the accounting and financial reporting system in the Republic of Uzbekistan, in particular the gradual implementation of IFRS standards, are analyzed. The study examines the specific features, challenges, and opportunities of accounting policies in agriculture, industry, services, and the banking-finance sector. International and national practices are compared, and methodological recommendations tailored to the sector are developed.
separate accounting policyIFRSNASfinancial reportinginternational standardsnational standardsaccounting policyenterprise accounting policyservicesbanking-finance
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.