Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 4 (2026) · pp. 405-415

IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS

Kholmatova, Nodirahon, Халматова, Надирахон, Xolmatova, Nodiraxon

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Abstract

This article outlines the theoretical approaches proposed by economists and specialists regarding the improvement of the statement of financial position (balance sheet) based on international standard requirements, as well as the procedures for its preparation. It examines the principles, rules, and procedures for compiling the balance sheet in accordance with International Financial Reporting Standards (IFRS) and formulates proposals and recommendations for its enhancement to meet international requirements.

balance sheettransformationfinancial reportingassetsequityliabilitiesprinciplesrulesinternational standardsбухгалтерский баланс

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Cite

APA 7 
Kholmatova, Nodirahon, Халматова, Надирахон & Xolmatova, Nodiraxon (2026). IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 405-415.
GOST R 7.0.5 
Kholmatova, Nodirahon, Халматова, Надирахон, Xolmatova, Nodiraxon IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 4. С. 405-415.
BibTeX 
@article{nodirahon2026,
  author  = {Kholmatova, Nodirahon and Халматова, Надирахон and Xolmatova, Nodiraxon},
  title   = {IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {4},
  pages   = {405-415}
}
RIS 
TY  - JOUR
AU  - Kholmatova, Nodirahon
AU  - Халматова, Надирахон
AU  - Xolmatova, Nodiraxon
TI  - IMPROVING THE STATEMENT OF FINANCIAL POSITION (BALANSE SHEET) BASED ON INTERNATIONAL STANDARD REQUIREMENTS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 4
SP  - 405
EP  - 415
ER  -