{"id":1659,"date":"2026-06-25T22:43:34","date_gmt":"2026-06-25T17:43:34","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1659"},"modified":"2026-06-25T22:43:35","modified_gmt":"2026-06-25T17:43:35","slug":"%d1%83%d0%b7%d0%be%d2%9b-%d0%bc%d1%83%d0%b4%d0%b4%d0%b0%d1%82%d0%bb%d0%b8-%d0%b0%d0%ba%d1%82%d0%b8%d0%b2%d0%bb%d0%b0%d1%80%d0%bd%d0%b8-%d0%b1%d0%b0%d2%b3%d0%be%d0%bb%d0%b0%d1%88-%d1%82%d0%b0%d1%80","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1659","title":{"rendered":"\u0423\u0417\u041e\u049a \u041c\u0423\u0414\u0414\u0410\u0422\u041b\u0418 \u0410\u041a\u0422\u0418\u0412\u041b\u0410\u0420\u041d\u0418 \u0411\u0410\u04b2\u041e\u041b\u0410\u0428 \u0422\u0410\u0420\u0422\u0418\u0411\u0418\u041d\u0418 \u0422\u0410\u041a\u041e\u041c\u0418\u041b\u041b\u0410\u0428\u0422\u0418\u0420\u0418\u0428"},"content":{"rendered":"\n<p><strong>\u041a\u0443\u0437\u0438\u0435\u0432\u0430 \u0414\u0438\u043d\u043e\u0440\u0430 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href=\"mailto:kuzievadinora4@gmail.com\"><em>kuzievadinora<\/em><em>4@<\/em><em>gmail<\/em><em>.<\/em><em>com<\/em><\/a><em><\/em><\/p>\n\n\n\n<p><em>O<\/em><em>RCID:<\/em> <em>0009-0005-5059-4948<\/em><\/p>\n\n\n\n<p><strong><em>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f. <\/em><\/strong><em>\u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0430\u0441\u043f\u0435\u043a\u0442\u044b \u043e\u0446\u0435\u043d\u043a\u0438 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432 \u0438 \u0432\u044b\u0434\u0435\u043b\u044f\u044e\u0442\u0441\u044f \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u044b\u0435 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\u0432\u0438\u0434\u043e\u0432 \u043e\u0446\u0435\u043d\u043a\u0438, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u044b\u0445 \u043f\u0440\u0438 \u043e\u0446\u0435\u043d\u043a\u0435 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432. \u0422\u0430\u043a\u0436\u0435 \u043d\u0430\u0443\u0447\u043d\u043e \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432\u0430\u0436\u043d\u043e\u0441\u0442\u044c \u0442\u0430\u043a\u0438\u0445 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432, \u043a\u0430\u043a \u043d\u0430\u0434\u0435\u0436\u043d\u043e\u0441\u0442\u044c, \u043e\u0441\u043c\u043e\u0442\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0440\u0435\u043b\u0435\u0432\u0430\u043d\u0442\u043d\u043e\u0441\u0442\u044c, \u043e\u0431\u044a\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u0438 \u043f\u0440\u0438\u043e\u0440\u0438\u0442\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u0435\u043c\u043e\u0433\u043e \u0432 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u043e\u0446\u0435\u043d\u043a\u0438. \u041f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0441\u044f \u0441\u0440\u0430\u0432\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d\u0430 \u0438 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u043e\u0433\u043e \u043e\u043f\u044b\u0442\u0430 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u041c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u0445 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 (\u041c\u0421\u0424\u041e). \u041f\u043e \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0431\u043e\u0441\u043d\u043e\u0432\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0432\u0430\u0436\u043d\u043e\u0441\u0442\u044c \u0432\u043d\u0435\u0434\u0440\u0435\u043d\u0438\u044f \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0439 \u041c\u0421\u0424\u041e, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0445 \u043e\u0446\u0435\u043d\u043e\u0447\u043d\u044b\u0445 \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c, \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0442\u0430 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u044b\u0445 \u043e\u0446\u0435\u043d\u0449\u0438\u043a\u043e\u0432 \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0438\u043d\u0442\u0435\u0433\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043c\u043e\u0434\u0435\u043b\u0435\u0439 \u043e\u0446\u0435\u043d\u043a\u0438 \u0434\u043b\u044f \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f \u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043e\u0446\u0435\u043d\u043a\u0438. \u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043d\u044b\u0435 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0438 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0441\u0442\u0432\u0443\u044e\u0442 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u044e \u0438\u0441\u0442\u0438\u043d\u043d\u043e\u0439 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0445 \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u043f\u043e\u0432\u044b\u0448\u0435\u043d\u0438\u044e \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u044e \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u043f\u0440\u0438\u0432\u043b\u0435\u043a\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/em><\/p>\n\n\n\n<p><strong><em>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/em><\/strong><em> \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b, \u043e\u0446\u0435\u043d\u043a\u0430 \u0430\u043a\u0442\u0438\u0432\u043e\u0432, \u0434\u0438\u0441\u043a\u043e\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0435 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u043f\u043e\u0442\u043e\u043a\u0438, \u043f\u0435\u0440\u0435\u043e\u0446\u0435\u043d\u043a\u0430, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c, \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u043f\u0440\u0438\u0432\u043b\u0435\u043a\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0438\u043d\u0442\u0435\u0433\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u043c\u043e\u0434\u0435\u043b\u044c \u043e\u0446\u0435\u043d\u043a\u0438, \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0430 \u043e\u0446\u0435\u043d\u043a\u0438, \u0441\u043f\u0440\u0430\u0432\u0435\u0434\u043b\u0438\u0432\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c, \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0438\u044f, \u043e\u0431\u0435\u0441\u0446\u0435\u043d\u0435\u043d\u0438\u0435.<\/em><\/p>\n\n\n\n<p><strong>IMPROVEMENT OF PROCEDURE FOR APPRAISAL OF NON<\/strong><\/p>\n\n\n\n<p><strong>CURRENT ASSETS<\/strong><\/p>\n\n\n\n<p><strong>Kuzieva Dinora Bakhodirovna<\/strong><\/p>\n\n\n\n<p><em>PhD, Associate Professor of the Department of Audit<\/em><\/p>\n\n\n\n<p><em>Tashkent State University of Economics<\/em><\/p>\n\n\n\n<p><em>E-mail:<\/em> <a href=\"mailto:kuzievadinora4@gmail.com\"><strong><em>kuzievadinora4@gmail.com<\/em><\/strong><\/a><em><\/em><\/p>\n\n\n\n<p><em>O<\/em><em>RCID:<\/em> <em>0009-0005-5059-4948<\/em><\/p>\n\n\n\n<p><strong><em>Abstract<\/em><\/strong><strong><em>. <\/em><\/strong><em>This article examines the theoretical and practical aspects of long-lived asset valuation and identifies priority areas for improvement. It analyzes the economics of historical cost, fair value, replacement cost, present value, and other valuation methods used in long-lived asset valuation. It also provides a scientific justification for the importance of principles such as reliability, prudence, relevance, objectivity, and the priority of content used in the valuation process. A comparative analysis of national practices in Uzbekistan and international experience is provided based on International Financial Reporting Standards (IFRS). The study substantiates the importance of implementing IFRS requirements, using digital valuation platforms, developing the institution of independent appraisers, and the practical application of integrated valuation models to improve the national valuation system. The proposals and recommendations presented in the article contribute to determining the true value of long-lived assets, improving the reliability of financial reporting, and enhancing their i nvestment attractiveness.<\/em><em><\/em><\/p>\n\n\n\n<p><strong><em>Keywords: <\/em><\/strong><em>Long-term assets, asset valuation, discounted cash flows, revaluation, accounting, financial reporting, investment attractiveness, integrated valuation model, digital valuation platform, fair value, depreciation, impairment.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/23.-\u041a\u0443\u0437\u0438\u0435\u0432\u0430-\u0414\u0438\u043d\u043e\u0440\u0430-\u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430-\u0423\u0437\u043e\u049b-\u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438-\u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438-\u0431\u0430\u04b3\u043e\u043b\u0430\u0448-\u0442\u0430\u0440\u0442\u0438\u0431\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 23. \u041a\u0443\u0437\u0438\u0435\u0432\u0430 \u0414\u0438\u043d\u043e\u0440\u0430 \u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430 - \u0423\u0437\u043e\u049b \u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438 \u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438 \u0431\u0430\u04b3\u043e\u043b\u0430\u0448 \u0442\u0430\u0440\u0442\u0438\u0431\u0438\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.\"><\/object><a id=\"wp-block-file--media-f3380d7f-6db7-4562-9ca7-180896e4848e\" href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/23.-\u041a\u0443\u0437\u0438\u0435\u0432\u0430-\u0414\u0438\u043d\u043e\u0440\u0430-\u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430-\u0423\u0437\u043e\u049b-\u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438-\u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438-\u0431\u0430\u04b3\u043e\u043b\u0430\u0448-\u0442\u0430\u0440\u0442\u0438\u0431\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\">23. \u041a\u0443\u0437\u0438\u0435\u0432\u0430 \u0414\u0438\u043d\u043e\u0440\u0430 \u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430 &#8211; \u0423\u0437\u043e\u049b \u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438 \u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438 \u0431\u0430\u04b3\u043e\u043b\u0430\u0448 \u0442\u0430\u0440\u0442\u0438\u0431\u0438\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448<\/a><a href=\"https:\/\/fintech.tsue.uz\/wp-content\/uploads\/2026\/06\/23.-\u041a\u0443\u0437\u0438\u0435\u0432\u0430-\u0414\u0438\u043d\u043e\u0440\u0430-\u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430-\u0423\u0437\u043e\u049b-\u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438-\u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438-\u0431\u0430\u04b3\u043e\u043b\u0430\u0448-\u0442\u0430\u0440\u0442\u0438\u0431\u0438\u043d\u0438-\u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-f3380d7f-6db7-4562-9ca7-180896e4848e\">Download<\/a><\/div>\n\n\n\n<p><strong>\u0424\u043e\u0439\u0434\u0430\u043b\u0430\u043d\u0438\u043b\u0433\u0430\u043d \u0430\u0434\u0430\u0431\u0438\u0451\u0442\u043b\u0430\u0440 <\/strong><strong><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0427\u0435\u043b\u043f\u0430\u043d\u043e\u0432 \u0410.\u0412. <em>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442: \u0442\u0435\u043e\u0440\u0438\u044f \u0438 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430<\/em>, \u041c\u043e\u0441\u043a\u0432\u0430, 2015.<\/li>\n\n\n\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u04b3\u0438\u0441\u043e\u0431\u0438 \u043d\u0430\u0437\u0430\u0440\u0438\u044f\u0441\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442: \u201cIQTISOD-MOLIYA\u201d, 2018. \u2013 145\u2013149-\u0431\u0435\u0442\u043b\u0430\u0440.<\/li>\n\n\n\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f \u04b3\u0438\u0441\u043e\u0431\u0438 \u043d\u0430\u0437\u0430\u0440\u0438\u044f\u0441\u0438. \u2013 \u0422\u043e\u0448\u043a\u0435\u043d\u0442: \u201cFan va texnologiya\u201d, 2017. \u2013 98\u2013103-\u0431\u0435\u0442\u043b\u0430\u0440.<\/li>\n\n\n\n<li>\u0411\u0435\u0440\u043d\u0441\u0442\u0430\u0439\u043d \u041b.\u0410. \u0410\u043d\u0430\u043b\u0438\u0437 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438: \u0442\u0435\u043e\u0440\u0438\u044f, \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0438 \u0438\u043d\u0442\u0435\u0440\u043f\u0440\u0435\u0442\u0430\u0446\u0438\u044f: \u041f\u0435\u0440. \u0441 \u0430\u043d\u0433\u043b. \/\u041d\u0430\u0443\u0447\u043d. \u0440\u0435\u0434. \u041f\u0435\u0440\u0435\u0432\u043e\u0434\u0430 \u0447\u043b.-\u043a\u043e\u0440\u0440. \u0420\u0410\u041d \u0418.\u0418. \u0415\u043b\u0438\u0441\u0435\u0435\u0432\u0430. \u0413\u043b. \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440 \u0441\u0435\u0440\u0438\u0438 \u043f\u0440\u043e\u0444. \u042f.\u0412. \u0421\u043e\u043a\u043e\u043b\u043e\u0432. \u2013 \u041c.: \u0424\u0438\u043d\u0430\u043d\u0441\u044b \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430, 1996. &#8211; \u0421.146-147<\/li>\n\n\n\n<li>Ming P. <em>Corporate Finance and Going Concern<\/em>, London, 2012.<\/li>\n\n\n\n<li>\u041a\u0443\u0442\u0435\u0440 \u041c.\u0418. \u0422\u0435\u043e\u0440\u0438\u044f \u0438 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u044b \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430. \u0423\u0447\u0435\u0431\u043d\u043e\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u0435. &#8211; \u041c.: \u0424\u0438\u043d\u0430\u043d\u0441\u044b \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430, \u042d\u043a\u0441\u043f\u0435\u0440\u0442\u043d\u043e\u0435 \u0431\u044e\u0440\u043e, 2000. &#8211; \u0421.135<\/li>\n\n\n\n<li>Horngren L. <em>Accounting<\/em>, 11th Edition, 2014.<\/li>\n\n\n\n<li>Becker M. <em>Accounting Research Studies<\/em>, 2010.<\/li>\n\n\n\n<li><a href=\"https:\/\/www.ifrs.org\/?utm_source=chatgpt.com\">https:\/\/www.ifrs.org\/<\/a><\/li>\n\n\n\n<li>\u00a0Alexander, D., &amp; Britton, A. (2004, 2011, 2020). <em>Financial Reporting<\/em>. Pearson Education.<\/li>\n\n\n\n<li>\u00a0Chambers, R. J. (1966). <em>Accounting, Evaluation and Economic Behavior<\/em>. Englewood Cliffs: Prentice-Hall.<\/li>\n\n\n\n<li>\u00a0Schipper, K. (2003). \u201cPrinciples-Based Accounting Standards\u201d. <em>Accounting Horizons<\/em>, 17(1), 61\u201372.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u041a\u0443\u0437\u0438\u0435\u0432\u0430 \u0414\u0438\u043d\u043e\u0440\u0430 \u0411\u0430\u0445\u043e\u0434\u0438\u0440\u043e\u0432\u043d\u0430 \u201c\u0410\u0443\u0434\u0438\u0442\u201d \u043a\u0430\u0444\u0435\u0434\u0440\u0430\u0441\u0438 \u0434\u043e\u0446\u0435\u043d\u0442\u0438, PhD \u0422\u043e\u0448\u043a\u0435\u043d\u0442 \u0434\u0430\u0432\u043b\u0430\u0442 \u0438\u049b\u0442\u0438\u0441\u043e\u0434\u0438\u0451\u0442 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0438 &nbsp;E-mail: kuzievadinora4@gmail.com ORCID: 0009-0005-5059-4948 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f. \u041c\u0430\u0437\u043a\u0443\u0440 \u043c\u0430\u049b\u043e\u043b\u0430\u0434\u0430 \u0443\u0437\u043e\u049b \u043c\u0443\u0434\u0434\u0430\u0442\u043b\u0438 \u0430\u043a\u0442\u0438\u0432\u043b\u0430\u0440\u043d\u0438 \u0431\u0430\u04b3\u043e\u043b\u0430\u0448\u043d\u0438\u043d\u0433 \u043d\u0430\u0437\u0430\u0440\u0438\u0439 \u0432\u0430 \u0430\u043c\u0430\u043b\u0438\u0439 \u0436\u0438\u04b3\u0430\u0442\u043b\u0430\u0440\u0438 \u0442\u0430\u0434\u049b\u0438\u049b \u044d\u0442\u0438\u043b\u0433\u0430\u043d \u04b3\u0430\u043c\u0434\u0430 \u0443\u043b\u0430\u0440\u043d\u0438 \u0442\u0430\u043a\u043e\u043c\u0438\u043b\u043b\u0430\u0448\u0442\u0438\u0440\u0438\u0448\u043d\u0438\u043d\u0433 \u043c\u0443\u04b3\u0438\u043c \u0439\u045e\u043d\u0430\u043b\u0438\u0448\u043b\u0430\u0440\u0438&#46;&#46;&#46;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-1659","post","type-post","status-publish","format-standard","hentry","category-2026-yil-3-son"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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