Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 1 (2026) · pp. 30-34
THEORETICAL ISSUES OF ACCOUNTING METHODOLOGY
Kurbanov, Ziyat, Курбанов, Зият, Курбанов, Зият
Abstract
The article discusses theoretical issues of accounting methodology. The scientific works of economists on the concepts of "method", " procedure ", "methodology" are analyzed and relevant conclusions are drawn. Also, the specific aspects of accounting methodology in the context of international financial reporting standards are analyzed
accountingmethodproceduremethodologyaccounting methodologyIFRSбухгалтерский учетметодметодикаметодология
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