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International Accounting Standards for Cash and Cash Equivalents in Uzbekistan
Corresponding Author(s) : Sevara A. Abduganieva
American Journal of Economics and Business Management,
Vol. 7 No. 2 (2024): February
Abstract
The article examines the issues of accounting for period expenses at enterprises in the modern economy. A brief overview of the current state of accounting for the expenses of the period is given and its importance for the effective management of enterprises is analyzed. Practical recommendations for improving the accounting of period expenses with an emphasis on cost estimation, forecasting and analysis of cost efficiency, as well as the introduction of comparability of indicators for decision-making are presented.
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- ]Z. Eshpulatova, “ACCOUNTING FOR RECOGNITION OF ENTERPRISES INCOME (ACCOUNTS) IN ACCOUNTING WITH INTERNATIONAL STANDARDS AND ‘FINANCIAL REPORTING CONCEPTUAL FUNDAMENTALS,’” Euro-Asia Conf., vol. 3, no. 1, pp. 137–139, 2021.
- ]М. Толаходжаева and Ш. Ильхомов, Аудит. Методическое пособие. Ташкент, 2006.
- ]А. С. Сотиволдиев, Современный бухгалтерский учет. Ташкент, 2005.
- ]Б. С. Убайдуллаев, “Общественные отношения и социальная политика,” ЛУЧШЕЕ СТУДЕНЧЕСКОЕ ИССЛЕДОВАНИЕ, pp. 192–196, 2021.
- ]Z. Eshpulatova, “THE DIGITAL ECONOMY RELIES ON THE INTERNATIONAL STANDARDS OF THE FINANCIAL REPORT ON THE INCOME STATEMENT,” Dev. ISSUES Innov. Econ. Agric. Sect., p. 120, 2021.
- ]Т. В. Хвостик, Практикум по бухгалтерскому (финансовому) учету. Москва: ФОРУМ, 2010.
- ]Ф. М. Тулкинов, Б. С. Убайдуллаев, and А. М. Каримова, “ТИЖОРАТ БАНКЛАРИ ТОМОНИДАН ТАДБИРКОРЛИК СУБЪЕКТЛАРНИ МОЛИЯВИЙ ҚЎЛЛАБ ҚУВВАТЛАШ,” BARQARORLIK VA YETAKCHI TADQIQOTLAR ONLAYN ILMIY JURNALI, vol. 2, no. 6, pp. 126–131, 2022.
- ]Z. B. Eshpulatova and U. B. Sodirovich, “Conceptual Bases of Profit Accounting at Enterprises,” 2022.
- ]President of the Republic of Uzbekistan, Decree of the President of the Republic of Uzbekistan on Measures to Further Improve the System of State Financial Control. 2021.
- President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on the Correctnes of Additional Measures to Improve the System of Audit Identification. 2021.
- President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on State Support of Non-Governmental Educational Organizations and Measures to Create Additional Conditions for Youth in the Educational Process. 2021.
- President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on Additional Measures for the Transition of Financial Statements to International Standards. 2020.
- President of the Republic of Uzbekistan, Decree of the President of the Republic of Uzbekistan on the Development Strategy of the New Uzbekistan for 2022-2026. 2022. [Online]. Available: https://lex.uz/docs/5841063
- Б. С. Убайдуллаев, “СУЩНОСТЬ ИСЛАМСКОГО БАНКИНГА И ЕГО ЗНАЧИМОСТЬ В БАНКОВСКОЙ СИСТЕМЕ УЗБЕКИСТАНА,” 2022.
- Z. Eshpulatova, “ACCOUNTING OF REVENUE FROM CONTRACTS WITH CUSTOMERS ACCORDANCE WITH INTERNATIONAL STANDARDS,” Int. Finance Account., vol. 2021, no. 2, p. 25, 2021.
- Z. Eshpulatova, “DETERMINATION OF INCOME AND PROFIT AS AN ELEMENT OF FINANCIAL STATEMENTS,” Int. Finance Account., vol. 2020, no. 1, p. 20, 2020.
- В. И. Подольский and А. А. Савин, Аудит: учебник. Москва: Юрайт, 2010.
- З. А. Маруфов and Б. С. Убайдуллаев, “РАЗВИТИЕ ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИНИМАТЕЛЬСТВА В РЕСПУБЛИКЕ УЗБЕКИСТАН,” Экономика И Социум, no. 5–2 (92), pp. 519–524, 2022.
- N. A. Kamilova and U. B. Sodirovich, “PRIORITY ISSUES OF INTERNATIONALIZATION OF HIGHER EDUCATION IN THE MODERN WORLD,” Gospod. Innow., vol. 23, pp. 559–562, 2022.
- Z. B. Eshpulatova, “CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE,” Eurasian J. Acad. Res., vol. 1, no. 6, pp. 84–89, 2021.
- Z. B. Eshpulatova, “The First Application of International Financial Reporting Standards,” Kresna Soc. Sci. Humanit. Res., vol. 4, pp. 52–54, 2022.
- S. U. Akhrorova, “National interests and their value in social relations,” Asian J. Multidimens. Res., vol. 9, pp. 235–239, 2020.
- S. U. Akhrorova, “Manifestation of national spiritual features in the subjects of social policy,” Acad. Int. Multidiscip. Res. J., vol. 10, pp. 2130–2134, 2020.
References
]Z. Eshpulatova, “ACCOUNTING FOR RECOGNITION OF ENTERPRISES INCOME (ACCOUNTS) IN ACCOUNTING WITH INTERNATIONAL STANDARDS AND ‘FINANCIAL REPORTING CONCEPTUAL FUNDAMENTALS,’” Euro-Asia Conf., vol. 3, no. 1, pp. 137–139, 2021.
]М. Толаходжаева and Ш. Ильхомов, Аудит. Методическое пособие. Ташкент, 2006.
]А. С. Сотиволдиев, Современный бухгалтерский учет. Ташкент, 2005.
]Б. С. Убайдуллаев, “Общественные отношения и социальная политика,” ЛУЧШЕЕ СТУДЕНЧЕСКОЕ ИССЛЕДОВАНИЕ, pp. 192–196, 2021.
]Z. Eshpulatova, “THE DIGITAL ECONOMY RELIES ON THE INTERNATIONAL STANDARDS OF THE FINANCIAL REPORT ON THE INCOME STATEMENT,” Dev. ISSUES Innov. Econ. Agric. Sect., p. 120, 2021.
]Т. В. Хвостик, Практикум по бухгалтерскому (финансовому) учету. Москва: ФОРУМ, 2010.
]Ф. М. Тулкинов, Б. С. Убайдуллаев, and А. М. Каримова, “ТИЖОРАТ БАНКЛАРИ ТОМОНИДАН ТАДБИРКОРЛИК СУБЪЕКТЛАРНИ МОЛИЯВИЙ ҚЎЛЛАБ ҚУВВАТЛАШ,” BARQARORLIK VA YETAKCHI TADQIQOTLAR ONLAYN ILMIY JURNALI, vol. 2, no. 6, pp. 126–131, 2022.
]Z. B. Eshpulatova and U. B. Sodirovich, “Conceptual Bases of Profit Accounting at Enterprises,” 2022.
]President of the Republic of Uzbekistan, Decree of the President of the Republic of Uzbekistan on Measures to Further Improve the System of State Financial Control. 2021.
President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on the Correctnes of Additional Measures to Improve the System of Audit Identification. 2021.
President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on State Support of Non-Governmental Educational Organizations and Measures to Create Additional Conditions for Youth in the Educational Process. 2021.
President of the Republic of Uzbekistan, Decision of the President of the Republic of Uzbekistan on Additional Measures for the Transition of Financial Statements to International Standards. 2020.
President of the Republic of Uzbekistan, Decree of the President of the Republic of Uzbekistan on the Development Strategy of the New Uzbekistan for 2022-2026. 2022. [Online]. Available: https://lex.uz/docs/5841063
Б. С. Убайдуллаев, “СУЩНОСТЬ ИСЛАМСКОГО БАНКИНГА И ЕГО ЗНАЧИМОСТЬ В БАНКОВСКОЙ СИСТЕМЕ УЗБЕКИСТАНА,” 2022.
Z. Eshpulatova, “ACCOUNTING OF REVENUE FROM CONTRACTS WITH CUSTOMERS ACCORDANCE WITH INTERNATIONAL STANDARDS,” Int. Finance Account., vol. 2021, no. 2, p. 25, 2021.
Z. Eshpulatova, “DETERMINATION OF INCOME AND PROFIT AS AN ELEMENT OF FINANCIAL STATEMENTS,” Int. Finance Account., vol. 2020, no. 1, p. 20, 2020.
В. И. Подольский and А. А. Савин, Аудит: учебник. Москва: Юрайт, 2010.
З. А. Маруфов and Б. С. Убайдуллаев, “РАЗВИТИЕ ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИНИМАТЕЛЬСТВА В РЕСПУБЛИКЕ УЗБЕКИСТАН,” Экономика И Социум, no. 5–2 (92), pp. 519–524, 2022.
N. A. Kamilova and U. B. Sodirovich, “PRIORITY ISSUES OF INTERNATIONALIZATION OF HIGHER EDUCATION IN THE MODERN WORLD,” Gospod. Innow., vol. 23, pp. 559–562, 2022.
Z. B. Eshpulatova, “CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE,” Eurasian J. Acad. Res., vol. 1, no. 6, pp. 84–89, 2021.
Z. B. Eshpulatova, “The First Application of International Financial Reporting Standards,” Kresna Soc. Sci. Humanit. Res., vol. 4, pp. 52–54, 2022.
S. U. Akhrorova, “National interests and their value in social relations,” Asian J. Multidimens. Res., vol. 9, pp. 235–239, 2020.
S. U. Akhrorova, “Manifestation of national spiritual features in the subjects of social policy,” Acad. Int. Multidiscip. Res. J., vol. 10, pp. 2130–2134, 2020.