ASSESSMENT OF THE INVENTORY TURNOVER PROCEDURE IN MANUFACTURING AND SERVICE ENTERPRISES
Vol. 5 No. 5 (2025): Eurasian Journal of Social Sciences, Philosophy and Culture 71-74
Abstract
This article analyzes the inventory intake procedures in manufacturing and service enterprises. It focuses on inventory recognition, cost determination, and documentation based on IAS 2 “Inventories”. The study highlights gaps in current practices and provides recommendations for better implementation.
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References
BHXS 2 – “Tovar-moddiy zahiralar”, MҲХС Фонди
O‘zbekiston Respublikasi Buxgalteriya hisobi to‘g‘risidagi qonun
Xalqaro moliyaviy hisobot standartlari to‘plami (IFRS)
Soliq kodeksi, O‘zbekiston Respublikasi, 2023
Abdurashidov A. “Buxgalteriya va audit asoslari”, TDIU
Hamidov B. “Korxonalarda ichki nazorat tizimi”, Ilmiy maqola, 2022
www.mf.uz – O‘zbekiston Respublikasi Moliya vazirligi
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