Category: 2025-5-issue 1-6

ALIGNMENT OF FINANCIAL REPORTING PRACTICES IN THE BANKING INDUSTRY WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND THEIR INCORPORATION INTO SYSTEMS OF BUDGETARY CONTROL

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Abdujalilova Dilnoz Abdusattorovna Associate Professor of the «Budget Accounting and Treasury» Department of Tashkent State University of Economics, Uzbekistan E-mail: dilnoz.abdujalilova.84@mail.ru ORCID: 0009-0003-5169-4233 Abstract. This article examines the harmonization of financial reporting in the banking sector with International Financial Reporting Standards Read More …

DIFFICULT ASPECTS OF ACCOUNTING POLICY AND WORKING ACCOUNTS PLANNING IN NON-STATE NON-PROFIT ORGANIZATIONS

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Khojiyev Mexriddin Sulaymonovich DSc, Professor of the “Audit” Department of Tashkent State University of Economics, Tashkent, Uzbekistan. email: dj.msx@mail.ru ORCID: 0000-0002-0968-5726 Abstract. This article discusses the problematic aspects of drawing up an accounting policy and a working chart of accounts Read More …

A STUDY OF THE RULES, PRINCIPLES, AND METHODS ESTABLISHED BY INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR THE ACCOUNTING TREATMENT OF CORPORATE REORGANIZATION PROCESSES

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Abdurasulov Jamshidbek Ahmad ugliDoctoral Researcher (PhD Student)Samarkand Institute of Economics and ServiceE-mail: jamshidbek.abdurasulov@mail.ruORCID: 0000-0003-1630-8694 Abstract: This article examines the accounting treatment of corporate reorganization processes in accordance with the requirements of International Financial Reporting Standards (IFRS). In particular, the recognition Read More …

IMPROVEMENT OF ACCOUNTING IN VOCATIONAL EDUCATIONAL INSTITUTIONS

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Tadjiyev Erkin Mukhitdinovich Independent Researcher, Tashkent State University of Economics erkintadjiyev1@gmail.com, ORCID: 0009-0000-1033-2744 Abstract.This article investigates the current state of accounting systems in vocational education institutions in Uzbekistan, focusing on the practical implementation of accounting policies, the structure of funding Read More …

IMPROVING FINANCIAL CONTROL AND ECONOMIC ANALYSIS MECHANISMS TO ENSURE THE EFFICIENCY OF FINANCING IN PRESCHOOL EDUCATION INSTITUTIONS

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Nasurova Kamolkhon Ravshanovna Associate Professor (DSc)  of Tashkent State University of Economics, Tashkent, Uzbekistan ORCID:0000-0001-8149-9875 Abstract: In this study, the role and importance of financial control and economic analysis in increasing the efficiency of financing of preschool education organizations is Read More …

ECONOMETRIC ASSESSMENT OF GRAIN PRODUCTION STABILITY IN UZBEKISTAN BASED ON ARMA FORECASTING AND TECHNOLOGICAL MODERNIZATION FACTORS

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Turayeva Gulizahro Economics​ according to philosophy Doctor (PhD),Gulistan state university associate professorORCID: 0000-0002-5764-315Xzakhroturaeva@gmail.com, +998 94 585 19 84Abstract. This study provides a comprehensive assessment of the stability and long-term dynamics of grain production in Uzbekistan, focusing on the role of Read More …

THE US MODEL OF IMPLEMENTING GREEN INDUSTRIAL POLICY: DESCRIPTION, ANALYSIS, AND LESSONS FOR UZBEKISTAN

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Sherali Mukimov PhD, Associate Professor, Department of International Finance, Tashkent State University of Economics Tashkent, Uzbekistan. Email: mukimov750@gmail.com Abstract. This study analyzes the United States’ Green Industrial Policy (GIP) model, anchored by the Inflation Reduction Act (IRA), to evaluate its Read More …