The relevance of the formation of cost accounting for loans on the basis of IFRS in business entities

dc.contributor.author	Khushvaqtova Nozanin Nurbek qizi
dc.date.accessioned	2026-01-01T12:08:46Z
dc.date.issued	2022-04-18
dc.description.abstract	The implementation of International Financial Reporting Standards (IFRSs) will improve the internal management system of business entities through the use of uniform methods of accounting, provide information to stakeholders about the financial condition of the enterprise and increase the company's competitiveness. This article illustrates the relevance of applying the IFRS to our national accounting system today.
dc.format	application/pdf
dc.identifier.uri	https://zienjournals.com/index.php/tjm/article/view/1285
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/62905
dc.language.iso	eng
dc.publisher	Zien Journals
dc.relation	https://zienjournals.com/index.php/tjm/article/view/1285/1058
dc.rights	https://creativecommons.org/licenses/by-nc/4.0
dc.source	Texas Journal of Multidisciplinary Studies; Vol. 7 (2022): TJM; 187-189
dc.source	2770-0003
dc.subject	IFRS
dc.subject	IAS 323
dc.subject	IFRS 24
dc.subject	Borrowing Expenses
dc.title	The relevance of the formation of cost accounting for loans on the basis of IFRS in business entities
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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