MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp307-310Abstract
This article analyzes the accounting of expenses in commercial organizations during the transition to International Financial Reporting Standards (IFRS), existing problems, and ways to improve them based on the IMRAD structure. During the study, the differences in the classification, recognition, and reporting of costs were highlighted, and proposals were made to adapt the national accounting system to IFRS.
Keywords:
IFRS cost accounting accounting financial reporting international standards system integrationReferences
EY. (2021). International Financial Reporting Standards - IFRS.
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Normurodov, A. (2022). Xalqaro standartlarga o‘tish sharoitida xarajatlar hisobi. “Buxgalteriya va audit” jurnali, №3. 345-348
Qonun (2016) O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonuni. 223
PwC. (2020). IFRS Manual of Accounting. 39-42.
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