IFRS NING GAAP BILAN SOLISHTIRGANDAGI AFZALLIKLARI VA KAMCHILIKLARI

IFRS NING GAAP BILAN SOLISHTIRGANDAGI AFZALLIKLARI VA KAMCHILIKLARI

Authors

  • Numonov Fayzullo Nurmuhammadjon o‘g‘li Qo‘qon universiteti Iqtisodiyot yo‘nalishi 3-kurs talabasi,
  • Gafurov Xurshid Maxsudovich Qo‘qon Universiteti Xalqaro Turizm va Iqtisodiyot kafedrasi katta o‘qituvchisi

DOI:

https://doi.org/10.54613/ku.v1i1.432

Keywords:

IFRS, GAAP, Moliyaviy hisobotlar, buxgalteriya hisobi, afzalliklari va kamchiliklari

Abstract

IFRS yoki xalqaro moliyaviy hisobot standartlari dunyoning ko'plab mamlakatlarida qabul qilingan buxgalteriya hisobi standartlaridir. GAAP yoki umumiy qabul qilingan buxgalteriya tamoyillari AQShda foydalanish uchun Moliyaviy Buxgalteriya Standartlari Kengashi (FASB) tomonidan ishlab chiqilgan buxgalteriya hisobi standartlari to'plamidir. IFRS ham, GAAP ham ma'lum o'xshashliklarga ega bo'lsa-da, ular sezilarli farqlarga ega.

Foydalanilgan adabiyotlar:

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Murotovich, Mulaydinov Farxod, and Numonov Fayzulla Nurmuhammadjon o’g’li. "RAQAMLI IQTISODIYOTDA OZIQ-OVQAT XAVFSIZLIGI MUAMMOLARI VA YECHIMLARI." QO ‘QON UNIVERSITETI XABARNOMASI (2023): 50-53.

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Published

2023-05-15

Iqtiboslik olish

Numonov Fayzullo Nurmuhammadjon o‘g‘li, & Gafurov Xurshid Maxsudovich. (2023). IFRS NING GAAP BILAN SOLISHTIRGANDAGI AFZALLIKLARI VA KAMCHILIKLARI. QO‘QON UNIVERSITETI XABARNOMASI, 1(1), 268–270. https://doi.org/10.54613/ku.v1i1.432

Issue

2023: TA’LIM SIFATI – YANGI O‘ZBEKISTON TARAQQIYOTINI YANADA YUKSALTIRISHNING MUHIM OMILI

Section

BARQAROR RIVOJLANISHNI TA‘MINLASHDA IQTISODIYOT, MENEJMENT VA MOLIYAVIY SOHALARNING O‘RNI

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Copyright (c) 2023 QO‘QON UNIVERSITETI XABARNOMASI

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