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MHXSLARGA O‘TISH SHAROITIDA XARAJATLAR HISOBINI TAKOMILLASHTIRISH

www.sci-p.uz III SON. · PhD, dots. Pashaxodjayeva Dildora · Niyozova Firuza (Samarqand iqtisodiyot va servis instituti) · PhD, доц. Пашаходжаева Дилдора (Samarqand iqtisodiyot va servis instituti) · Ниёзова Фируза (Самаркандский институт экономики и сервиса)

Передовая экономика и педагогические технологии · 2025

Аннотация

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 integration. 307 307-310 www.sci-p.uz III SON. 2025

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«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…»

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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… Полный текст публикации CiteX не хранит — доступ к первоисточнику открывается по DOI согласно лицензии издателя и выбранному плану.

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Ключевые слова
IFRS, cost accounting, accounting, financial reporting, international standards, moliyaviy hisobot, xalqaro standartlar, tizim integratsiyasi, финансовая отчетность, MHXS, buxgalteriya hisobi, system integration, системная интеграция, МСФО, xarajatlar hisobi, бухгалтерский учет, международные стандарты, учет затрат
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