ISSUES OF VALUATION OF INVENTORIES IN ACCOUNTING
Keywords:
inventory, valuation, cost, international standard, finished goods, goods
Abstract
This article describes the nature of inventories, their evaluation according to international standards and the procedure for disclosing them in financial statements.
References
1. Law of the Republic of Uzbekistan "On Accounting". April 13, 2016. www.lex.uz
2. NSA No. 4 entitled "Inventories". www.lex.uz
3. IFRS No. 2 entitled "Inventories". www.minfin.ru
4. Bobojonov O., Jumaniozov K. Financial accounting. - T.: "Finance" publishing house, 2002. 672 p.
5. Djambakieva G.S. Financial accounting. -T.: "ECONOMY-FINANCE", 2018. -352 p.
6. Ochilov I.K., Gurbanboev J.E. Financial accounting. -T.: "ECONOMY-FINANCE", 2007. -488 p.
7. Norbekov D.E., Makhmudov A.N., Muhammedova D.A. Accounting. -T.: "Economy-Finance", 2018. -248 p.
2. NSA No. 4 entitled "Inventories". www.lex.uz
3. IFRS No. 2 entitled "Inventories". www.minfin.ru
4. Bobojonov O., Jumaniozov K. Financial accounting. - T.: "Finance" publishing house, 2002. 672 p.
5. Djambakieva G.S. Financial accounting. -T.: "ECONOMY-FINANCE", 2018. -352 p.
6. Ochilov I.K., Gurbanboev J.E. Financial accounting. -T.: "ECONOMY-FINANCE", 2007. -488 p.
7. Norbekov D.E., Makhmudov A.N., Muhammedova D.A. Accounting. -T.: "Economy-Finance", 2018. -248 p.
Published
2023-10-13
How to Cite
Khayitboyev Myxammadi Israpilovich. (2023). ISSUES OF VALUATION OF INVENTORIES IN ACCOUNTING. International Journal on Economics, Finance and Sustainable Development, 5(10), 66-68. https://doi.org/10.31149/ijefsd.v5i10.4875
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