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IMPROVING THE ACCOUNTING OF IMPAIRMENT OF FIXED ASSETS IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Dilnoza Nematova

This article examines issues related to the reform of accounting and financial reporting at the current stage of the country’s development, the attraction of foreign investors, the enhancement of financial reporting transparency, the harmonization of financial reporting with International Financial Reporting Standards, as well as the accurate presentation of impairment values of property, plant and equipment and the implementation of large-scale economic transformations.

12/29/2025
  • PDF (Uzbek)
347-354 60 49
LOGISTICS SYSTEM IN THE INDUSTRY OF UZBEKISTAN
Dono Pulatkhujaeva

This article analyzes the changes in logistics in the production system and its place and importance for the country's economy, prospects, problems, possibilities of logistics on an international scale, scientific, theoretical and practical views of foreign scientists on this topic. The conclusions and suggestions concerning the problems of the logistics system in the economy of Uzbekistan are presented

01/31/2025
  • PDF (Uzbek)
100-110 145 82
ECONOMETRIC MODELING OF FACTORS AFFECTING SHARES OF JOINT STOCK COMPANIES
Khurshid Khudoykulov

In the article, the influence of factors affecting the value of shares of joint-stock companies and an econometric model are formed. Also, the factors influencing the share price of joint stock companies were analyzed based on the data from 2015 to 2023. In particular, forecasts of multiplier coefficients calculated for the factors affecting the value of shares of joint-stock companies in our country "Kyzilkumtsement", "Uzmetkombinat", "Ko'kon Mechanical Plant" and "Kvarts" JSCs are presented. On the other hand, existing problems were identified with the forecast of the factors affecting the value of the share of the joint-stock company, and scientific proposals and practical recommendations aimed at their elimination were developed.

07/31/2024
  • PDF (Uzbek)
422-430 117 59
7 IPO AND SPO IN THE ECONOMIC HISTORY OF UZBEKISTAN: ACHIEVEMENTS, PROBLEMS AND CONCLUSION
Kakhramon Chinkulov

The article analyzes the current state of financing of joint stock companies through IPOs and the sale of shares through SPOs. The economic history of Uzbekistan presents the results of 7 public offerings (IPO/SPO) of enterprises Quartz JSC, Kokand Mechanical Plant JSC, Jizzakh Plastics JSC, UzAuto Motors JSC, Uzbekinvest JSC, Uzbektelecom JSC, achievements and problems in this regard. Appropriate conclusions were drawn on the topic and proposals were made.

06/30/2024
  • PDF (Uzbek)
507-518 104 59
SCIENTIFIC-THEORETICAL ASPECTS OF ENSURING FOOD SAFETY
Nafisa Akhmedova

This article analyzes the theoretical aspects of ensuring food safety, the problem of ensuring food safety and scientific theoretical views on ensuring food safety. At the same time, an author's definition of food safety was developed.

05/31/2024
  • PDF (Uzbek)
436-444 236 105
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