ORGANIZING ACCOUNTING POLICIES IN TRADE ENTERPRISES
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Objective: This article analyzes the issues of organizing accounting policies in trade enterprises based on the legislation of the Republic of Uzbekistan. Method: The article examines the legislative requirements for organizing accounting policies in trade enterprises, international experience, and practical problems encountered, and analyzes the results using tables and graphs. Results: The article examines the legislative requirements for organizing accounting policies in trade enterprises, international experience, and practical problems encountered, and analyzes the results using tables and graphs. Novelty: Accounting policy is an important document that regulates the financial accounting of a trading enterprise, and its proper organization ensures the financial stability of the enterprise and its operation in accordance with the law.
Decree of the President of the Republic of Uzbekistan dated October 5, 2020, on the State Program "Digital Uzbekistan – 2030."
Law of the Republic of Uzbekistan, dated April 13, 2016, No. O‘RQ-404, Article 11.
Regulation No. 1 of BHMS, registered with the Ministry of Justice of the Republic of Uzbekistan under No. 474 on August 14, 1998.
"Tax Legislation of Uzbekistan," Nazarov Azizbek, Uzbekistan Tax and Finance Institute, 2017.
International Financial Reporting Standard No. 8 (IFRS 8).
A. Davronov, "Formation of Accounting Policies in Enterprises and Organizations," SCIENTIFIC PROGRESS, Volume 2, Issue 8, 2021.
Norbekov D., "Theory of Accounting," Tashkent: "Iqtisodmoliya," 2006.
Bobomuradova S.Z., " Issues of establishing a segmental account in trading enterprises," International Journal of Economics, Finance and Innovation/ May 2024. Volume – II. Issue – I.
Statistika.uz.
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