ҚЎШМА КОРХОНАЛАРДА ҲИСОБ СИЁСАТИНИ ХАЛҚАРО СТАНДАРТЛАР АСОСИДА ТУЗИШНИНГ ТАШКИЛИЙ ЖИҲАТЛАРИ

Authors

  • Абдураҳим Тўраев Тошкент давлат иқтисодиёт университети “Молиявий таҳлил ва аудит” кафедраси профессори, и.ф.д.
  • Асрор Юсупов Тошкент молия институти мустақил изланувчиси.

DOI:

https://doi.org/10.55439/EIT/vol10_iss5/a8

Keywords:

joint ventures, international accounting standards, international financial reporting standards, national accounting standards, accounting system, accounting policy, working chart of accounts, depreciation, general rules, financial reporting

Abstract

The article describes the procedure for drawing up financial statements of joint ventures based on international standards, accounting policies based on specific principles, methods, generally accepted conditions and rules, and practical approaches, four-step general rules, financial statements, main objects of accounting and applications.

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Published

2022-10-31

How to Cite

Тўраев, . А. ., & Юсупов , А. . (2022). ҚЎШМА КОРХОНАЛАРДА ҲИСОБ СИЁСАТИНИ ХАЛҚАРО СТАНДАРТЛАР АСОСИДА ТУЗИШНИНГ ТАШКИЛИЙ ЖИҲАТЛАРИ . Economics and Innovative Technologies, 10(5), 71–80. https://doi.org/10.55439/EIT/vol10_iss5/a8

Issue

Vol. 10 No. 5 (2022): "Иқтисодиёт ва инновацион технологиялар"

Section

Бухгалтерия ҳисоби, иқтисодий таҳлил ва аудит