Концептуальные Основы И Совершенствование На Основе Международных Стандартов Финансовой Отчётности
Keywords:
Доходы, концептуальные принципы, доход от прочей деятельности, прибыль или убытки
Abstract
Эта статья основана актуальности ведения учета концептуальных основ доходов. На основании поправок к концептуальным правилам Совет по международным стандартам финансовой отчетности разработал предложения по гармонизации правил о доходах в положениях бухгалтерского учета Узбекистана и по совершенствованию отчетности о финансовых результатах.
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18. Eshpulatova Zaynab Baratovna. Improving the accounting of income from financial activities in accordance with the standards. October special issue. 22 Vol. 11 No.04 SJIF 7.201 & GIF 0.626 ISSN-2249-9512 Journal of Management Value & Ethics 187-р
19. Eshpulatova Zaynab Baratovna. Бошқа умумлашган даромадлар тушунчаси, унинг моҳияти ва таркибини такомиллаштириш. “ Eurasian journal of academic research” – Тошкент, 2021. –ISSN 2181-Б-84-89.https://doi.org/10.5281/zenodo.5501991
20. Эшпулатова З.Б Роль и значение первого применение международных стандартов финансовой отчётности в Руспублики Узбекистан. "Экономика и социум" №4(95) 2022 www.iupr.ru
21. Baratovna E. Z. Other comrehensive income, accounting structure and their improvement //Thematics Journal of Economics. – 2021. – Т. 7. – №. 2.
22. Baratovna E. Z. CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE //Eurasian Journal of Academic Research. – 2021. – Т. 1. – №. 6. – С. 84-89.
23. Baratovna E. Z. The First Application of International Financial Reporting Standards //Kresna Social Science and Humanities Research. – 2022. – Т. 4. – С. 52-54.
24. Ветошкина Е. Ю., Эшпулатова З. Б. УЧЕТ ДОГОВОРОВ С ОБРАТНОЙ ПОКУПКОЙ //Учет, анализ и аудит: их возможности и направления эволюции. – 2022. – С. 13-19.
25. Эшпулатова Зайнаб Баратовна 15-СОН МҲХСНИНГ ТЎРТИНЧИ ҚАДАМ МОДЕЛИ АСОСИДА ТУШУМНИ ТАН ОЛИШНИНГ УСЛУБИЙ ТАРТИБИ // JMBM. 2022. №8.
26. Baratovna E. Z. THE FIRST APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE REPUBLIC OF UZBEKISTAN //Journal of marketing, business and management. – 2022. – Т. 1. – №. 1. – С. 109-111.
27. Eshpulatova Zaynab (2021) “ACCOUNTING FOR RECOGNITION OF ENTERPRISES INCOME (ACCOUNTS) IN ACCOUNTING WITH INTERNATIONAL STANDARDS AND “FINANCIAL REPORTING CONCEPTUAL FUNDAMENTALS ”, Euro-Asia Conferences, 3(1), pp. 137–139.
28. ЭШПЎЛАТОВА З. Б. RECOGNITION OF INCOME: ALLOCATE THE TRANSACTION PRICE TO THE PERFORMANCE OBLIGATIONS IN THE CONTRACT //Экономика и финансы (Узбекистан). – 2021. – №. 3. – С. 16-22.
29. Эшпўлатова Зайнаб Баратовна ДАРОМАДНИ ТАН ОЛИШ: ОПЕРАЦИЯ НАРХИНИ БАЖАРИЛИШЛАРГА ОИД МАЖБУРИЯТЛАРГА ТАҚСИМЛАШ // Экономика и финансы (Узбекистан). 2021. №3 (139).
30. Eshpulatova, Z., 2021. ACCOUNTING OF REVENUE FROM CONTRACTS WITH CUSTOMERS ACCORDANCE WITH INTERNATIONAL STANDARDS. International Finance and Accounting, 2021(2), p.25.
31. Eshpulatova Z. THE DIGITAL ECONOMY RELIES ON THE INTERNATIONAL STANDARDS OF THE FINANCIAL REPORT ON THE INCOME STATEMENT //DEVELOPMENT ISSUES OF INNOVATIVE ECONOMY IN THE AGRICULTURAL SECTOR. – 2021. – С. 120.
32. Eshpulatova, Z., 2020. DETERMINATION OF INCOME AND PROFIT AS AN ELEMENT OF FINANCIAL STATEMENTS. International Finance and Accounting, 2020(1), p.20.
Published
2023-03-29
How to Cite
Баратовна, Э. З., & Шохрухович, У. Ш. (2023). Концептуальные Основы И Совершенствование На Основе Международных Стандартов Финансовой Отчётности. Central Asian Journal of Innovations on Tourism Management and Finance, 4(3), 84-90. https://doi.org/10.17605/OSF.IO/6SXT9
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