Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 4 (2026) · pp. 460-464

METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Eshniyazova, Yulduz, Эшниязова, Юлдуз, Eshniyazova, Yulduz

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Abstract

The article investigates the methodology for building a unified management accounting and analytical system based on IFRS. It identifies the methodological causes of repeated data entry, incompatible analytical codes and the loss of a transaction’s trace as it moves towards the report. A methodology is proposed for recording a business transaction once in an authoritative information source and for continuously tracking its subsequent movement on the basis of a unique identifier and multidimensional analytical attributes. The main conclusion is that the reliability of management reporting is formed at the stage of registration rather than at the stage of data processing.

unified accounting and analytical systemsingle registrationunique identifieranalytical attributesdata architecturetraceabilityaudit trailIFRSmanagement accountingединая учётно-аналитическая система

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Cite

APA 7 
Eshniyazova, Yulduz, Эшниязова, Юлдуз & Eshniyazova, Yulduz (2026). METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 460-464.
GOST R 7.0.5 
Eshniyazova, Yulduz, Эшниязова, Юлдуз, Eshniyazova, Yulduz METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 4. С. 460-464.
BibTeX 
@article{yulduz2026,
  author  = {Eshniyazova, Yulduz and Эшниязова, Юлдуз and Eshniyazova, Yulduz},
  title   = {METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {4},
  pages   = {460-464}
}
RIS 
TY  - JOUR
AU  - Eshniyazova, Yulduz
AU  - Эшниязова, Юлдуз
AU  - Eshniyazova, Yulduz
TI  - METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 4
SP  - 460
EP  - 464
ER  -