FORMATION OF COMMODITY RESERVES IN GLOBAL ECONOMIC CONDITIONS BASED ON INTERNATIONAL STANDARDS

Authors

  • Yo’lchiev Oybek Ulug’bek o’g’li
  • Sayfullaev Mehroj Sayfullaevich

Keywords:

inventory, materials, cost, goods, international standard, national standard, finished product.

Abstract

At a time when the current world economy is becoming more and more global, it is urgent to improve the accounting of goods and materials, which is one of the important elements of financial reports, based on international standards. For this reason, this article examines the issues of improving inventory in accordance with international standards

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References

Law of the Republic of Uzbekistan dated April 13, 2016 "On Accounting" No. ORQ-404.

NAS No. 4 entitled "Inventories".

IAS No. 2 entitled "Inventories".

Bobojonov O., Jumaniozov K. Financial accounting. - T.: "Finance" publishing house, 2002. -672- p.

Hayitboev. M.I. Characteristics of inventory evaluation and disclosure of information about them in financial statements // "Economics and Finance" scientific electronic journal. 2019, No. 657 April 30

Ochilov I.K., Gurbanboev J.E. Financial account. Study guide. - T.: "Economy-Finance", 2007. -p. 488.

Khasanov B.A., Akramov A.B. Accounting and financial reporting - inventories of publishing companies. // "Economy and innovative technologies" scientific electronic journal. 2018, No. 2, March-April.

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Published

2023-12-10

How to Cite

Yo’lchiev Oybek Ulug’bek o’g’li, & Sayfullaev Mehroj Sayfullaevich. (2023). FORMATION OF COMMODITY RESERVES IN GLOBAL ECONOMIC CONDITIONS BASED ON INTERNATIONAL STANDARDS. American Journal of Economics and Business Management, 6(12), 27–30. Retrieved from https://globalresearchnetwork.us/index.php/ajebm/article/view/2616