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IMPROVING THE METHODOLOGY OF PROFIT TAXATION
Husniddin Yangiboyev

This article discusses the issues of improving the methodology of profit taxation. The definitions of profit and profit tax given by economists are presented. Scientific conclusions and proposals are given for the methodology of profit taxation

11/27/2025
  • PDF (Uzbek)
234-241 106 70
THE ROLE AND IMPORTANCE OF EFFECTIVE CASH FLOW MANAGEMENT FOR THE FINANCIAL STABILITY OF A JOINT-STOCK COMPANY
Shahlo Masharipova

The article highlights the importance of effective cash flow management in ensuring the financial stability of joint-stock companies. In today's economic conditions, especially for enterprises with large production volumes, along with net profit, the proper organization of real cash flows is one of the main factors of financial security. The study examined the dynamics of cash flow indicators, their relationship with the level of debt, profitability, and solvency. In particular, the possibilities of a real assessment of the financial condition of a joint-stock company through the efficiency of net cash flow, profitability, and solvency coefficients are revealed. Based on the results of the article, conclusions and proposals were developed, aimed at improving the mechanisms of financial management for joint-stock companies.

06/09/2025
  • PDF (Uzbek)
356-364 106 69
IMPROVING CURRENT ASSET ACCOUNTING BASED ON IFRS
Dilobar Mavlyanova

This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.

05/20/2025
  • PDF (Uzbek)
18-26 179 92
IMPROVING CURRENT ASSET ACCOUNTING AND FINANCIAL STABILITY ANALYSIS IN UZBEK ECONOMIC ENTITIES BASED ON FOREIGN EXPERIENCE
Alisher Safarov

This article studies the issues of improving current asset accounting and financial stability analysis in economic entities of the Republic of Uzbekistan based on foreign experience. The main purpose of the study is to scientifically, theoretically and practically substantiate ways to increase the financial stability of enterprises through effective management of receivables, cash flows, finished product inventories and other working capital in the current assets structure. Recommendations have been developed to eliminate existing problems in the conditions of Uzbekistan based on international financial reporting standards (IFRS)

05/01/2026
  • PDF (Uzbek)
443-452 24 18
METHODOLOGY FOR ASSESSING INCOME GROWTH THROUGH KEY MACROECONOMIC INDICATORS
Shahnoza Eshbaeva

In today’s globalization era, the level of income within an economic system is one of the key factors determining a country’s economic growth. In addition, income directly affects the population’s living standards, production efficiency, and labor productivity. This article analyzes the theoretical foundations and different methods for assessing income growth, and examines recent years’ income growth trends based on major macroeconomic indicators

12/16/2025
  • PDF (Uzbek)
499-504 92 57
IMPROVEMENT OF ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF THE AUDIT OF CURRENT ASSETS
Dilobar Мавлянова

This article addresses the issues of practical application of information sources and its structural structure in accordance with international standards, which are used in the application of analytical actions in the audit of current assets. The scientific study examined the issues of analysis taking into account the nature of the reserves, as well as their application in the audit process from the data of the analysis.

06/27/2025
  • PDF (Uzbek)
746-758 117 64
ANALYSIS OF THE STATE OF ECONOMIC INDICATORS OF TEXTILE INDUSTRY ENTERPRISES
Samad Yuldashev , Nafisa Kurambayeva

The article focuses on the analysis of the state of financial and economic indicators of textile enterprises in the organization of production activities.

05/25/2025
  • PDF (Uzbek)
79-84 187 76
INCREASING THE EFFICIENCY OF BUDGET REVENUES FROM STATE PROPERTY
Kahramonjon Usmanov

The analysis of budget revenues from state property and problems in this sphere are given in this article. Also, based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.

11/21/2024
  • PDF (Uzbek)
378-384 108 57
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