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

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

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

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

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 …

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

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 …