Mutabar Temirkhanova

• Doctor of economic sciences DsC professor
• head of department, DSC at “Tashkent Institute of Irrigation and Agricultural Mechanization Engineers” National Research University

27 октября 2023 года Материалы Астрахань Издательство АГТУ 2023 © ФГБОУ ВО «Астраханский государственный технический университет»

The article were entitled "Improving the methodology of cost accounting in motor transport enterprises" describes the features of the organization of cost accounting in motor transport enterprises, directions for improving the information supply in obtaining information related to accounting in the enterprise, and the method of distribution of indi...

One of the main aims in the theory of matrices is to find necessary and sufficient conditions for the elements of any matrix so that the corresponding matrix operator maps continuously from one normed space into another one. Thus, it is very important to find the norm of the matrix operator, at least, to find upper and lower estimates of it. This p...

One of the most intensively studied topics in the theory of Hardy inequalities in recent years has been the estimation of iterated operators. Since these inequalities have found their application in the study of boundedness from a weighted Lebesgue space to a local Morrie-type space, as well as in the study of weighted bilinear Hardy type inequalit...

Ds, профессор, заведующая кафедрой «Бухгалтерский учёт и аудит» «Ташкентского института инженеров ирригации и механизации сельского хозяйства» Национального исследовательского университета (г.Ташкент. Узбекистан) прочитал курс лекции в онлайн режиме по дисциплине «МСФО» в объёме 18 часов с 04 по 13 сентября 2023 года Проректор по стратегическому р...

This article examines the issues of IFRS implementation and application in commercial banks, as well as the use of the methodology for assessing expected credit losses in order to calculate the provision for financial instruments in accordance with IFRS 9. The article also presents the analysis and factors influencing performance, the level of loss...

An analysis of changes in the conditions for the production of agricultural crops in the foothill and lowland climatic zones of the North Caucasus was carried out. For this purpose, the values of the hydrothermal moisture coefficient of Selyaninov were determined for the period of time 1961-2022. It is shown that throughout the entire territory of...

The purpose of the work is to analyze the problem of adaptation of various fields of activity to climate change, to formulate the tasks of adapting the agro-industrial complex (AIC) and to analyze the features of information support and methods for solving the tasks of its adaptation plan, to develop a method for solving one of the tasks of this pl...

It scientifically substantiates: the procedure for organizing the internal audit service and assessing its effectiveness, planning the activities of the internal audit service and the procedure for preparing working documents, aspects of using economic and mathematical methods in internal audit. When preparing reports for the internal audit service...

ABOUT BANKING FINANCIAL INSTRUMENTS

Introduction The relevance of the topic of this scientific article is determined by the fact that the riskiness of the market environment of the banking sector makes new demands on the sustainable development of credit institutions, increasing the transparency of financial and non-financial reporting, its openness and reliability, as well as streng...

The fractional differential equations play important roles due to their numerous applications and also for the important role they play not only in mathematics but also in other sciences. In the present research work, we build up the explicit solutions to linear fractional q-differential equations with the q-Caputo fractional derivative of real ord...

The article show the banking and accounting system in the Republic of Uzbekistan. And also reweals issuance operations, but also as a "financial channel" that redistributes and attracts financial resources of investors, especially the population, to this market. The were given opinions about priority tasks have been set such tasks as "stabilization...

The article explains the methodological aspects of the effective use of Internet technologies in the management of insurance companies, methods for determining the effectiveness of the use of information systems in insurance activities and prospects for improving national insurance companies on the basis of innovative technologies.

The purpose of the transition to international financial reporting standards, the need for it, the tasks and conditions to be performed are described. The article also analyzes the compliance of the National Accounting Standards (NAS) of the Republic of Uzbekistan with the International Financial Reporting Standards (IFRS).

Annotation. This article were shows the implementation and application of IFRS in commercial banks, as well as the use of the methodology for assessing expected credit losses in order to calculate the provision for financial instruments in accordance with IFRS 9. The article also discloses the analysis and factors influencing performance, the level...

The results of the study are as follows: First, the key audit matters in the audit report said that the quality of the audit and the quality of the financial report ingested would be improved. It appears that specific regulations are needed through the domestic working guidelines, but are not recognized as important. Second, whether or not it is po...

Annotation The ICT revolution has spread rapidly across countries, industries and socioeconomic activities over the past few decades. Deep transformational effects. As a result, ICTs are playing an increasingly important role in economic growth and structural change. New technologies and applications are being developed to foster better communicati...

The article considered the issues of the scientific and theoretical foundations of accounting and analysis of tourism products related to their income and expenses and studied the priority directions of tourism development and the specifics of the industry, scientific and theoretical issues of accounting and analysis of tourism products related to...

Conference paper

Research works

This article discloses the implementation and application of IFRS in commercial banks, as well as the use of the methodology for assessing expected credit losses in order to calculate the provision for financial instruments in accordance with IFRS 9. The article also discloses the analysis and factors influencing performance, the level of losses in...

This article explores the calculation of travel costs for travel agencies in tourism organizations, as well as the criteria and methods for their inclusion in the cost of tourism. And also discusses issues the development of the tourist sphere in uzbekistan and the advantages of theoretical bases in the regulatory and legal basis of accounting, as...

Annotation In the article there considered foreign experience in the development the methodology of the analysis, based on management decisions and based on the CVP-model. The research questions are also revealed due to the theoretical and methodological substantiation of the problems of using the analytical tool "CVP-analysis" in the practical act...

The article describes a methodology for the valuation of intangible assets in the context of a global pandemic, as well as provides suggestions and recommendations on the value, comparative and market approaches to the valuation of intangible assets.

. The article reveals the issues of improving the accounting of the costs of tourism services and tourism products. One of the most important issues of accounting for tourism expenses is their wider application of international experience. For travel companies, the procedure for classifying costs makes it possible to correctly reflect them and dete...

This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual prope...

This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual prope...

Данная статья раскрывает вопросы cоверешнствование методики организации финансового учета в туристических компаниях исследованы особенности формирования политики ведения учета в субъектах предпринимательства, занимающихся туристической деятельностью, вопросы совершенствования порядка организации и ведения финансового учета и формирования финансовых...

Аннотация. В статье были рассмотрены вопросы методики анализа туристской продукции на основе модели “Расходы-продукт-прибыль” и исследованы пути совершенствования методики определения и оценки безубыточности, безопасности туристского продукта на основе модели «Расходы-продукт-прибыль» и уровня операционных рычагов по ним в различных разрезах, напра...

This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual prope...

This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual prope...

08.00.08-Бухгалтерия ҳисоби, иқтисодий таҳлил ва аудит иқтисодиёт фанлари бўйича фан доктори (Doctor of Science) диссертацияси АВТОРЕФЕРАТИ Тошкент шаҳри-2020 йил 2 УДК: 657.6-051 Иқтисодиёт фанлари бўйича фан доктори (DSc) диссертацияси автореферат мундарижаси Оглавление автореферата диссертации доктора наук (DSc) по экономическим наукам Content o...

This article discusses the issues of methods and algorithms for processing audio signals, the purpose and classification of filters, basic digital filters, low-order and high-pass filters of the first order, as well as the purpose of processing, which can be purely technical tasks, such as matching signal parameters with the characteristics of elec...

Развитие финансового учета в туризме в научно-теоретических основах исследования

International Scientific and Practical Conference “WORLD SCIENCE”

The article describes the existing problems in the preparation of financial reporting by insurance organizations in accordance with international standards and the ways of their overcoming, improvement of assessment of internal control in the financial statements of insurance organizations, important aspects of the improvement of the methodology fo...

The article describes the existing problems in the preparation of financial reporting by insurance organizations in accordance with international standards and the ways of their overcoming, improvement of assessment of internal control in the financial statements of insurance organizations, important aspects of the improvement of the methodology fo...

This article discusses the issues of methods and algorithms for processing audio signals, the purpose and classification of filters, basic digital filters, low-order and high-pass filters of the first order, as well as the purpose of processing, which can be purely technical tasks, such as matching signal parameters with the characteristics of elec...

Статья описывает цели и задачи проведенного исследования, а также разработку научных рекомендаций и практических рекомендаций по совершенствованию бухгалтерского учета и аудита объектов интеллектуальной собственности.

Настоящая статья посвящена изучению проблем применения международных стандартов аудита в Республике Узбекистан. Автором выявлены основные проблемы применения международных стандартов аудита в практике аудиторских организаций Республики Узбекистан, к которым относятся: недостаточность квалифицированных кадров, высокие затраты на обучение или повышен...

Настоящая статья посвящена изучению проблем применения международных стандартов аудита в Республике Узбекистан. Автором выявлены основные проблемы применения международных стандартов аудита в практике аудиторских организаций Республики Узбекистан, к которым относятся: недостаточность квалифицированных кадров, высокие затраты на обучение или повышен...

В статье рассматриваются проблемы организации и ведение учета объектов интеллектуальной собственности.

В статье раскрыты вопросы научно–теоретических основ учета и анализа туристских продуктов, описаны приоритеты развития туризма и специфика отрасли, нормативно-правовые основы, научно–теоретические основы финансового и управленческого учета и анализа туристских продуктов в туристических предприятиях. Предлагается ввести «Инструкцию по планированию,...

Пути совершенствования форм отчетности по международным стандартам

This article reveals the issues of new information technologies, digitalization and mobilization of processes, the introduction of artificial intelligence in all areas. As well as mobile applications for the transition of generations from 2G, 3G, 4G to 5G, digital mobile communication with circuit switching, the difference in the speed of wireless...

The article identifies problems due to the improving the management of credit risks in the activities of commercial banks of the Republic of Uzbekistan, as well as, scientific proposals aimed at solving these problems were developed.

Adequately stable and profitable performance of a firm requires continuous control and regulation of particular performance indicators, management of potential risk and uncertainties derived from market conditions and regulatory framework in the economy. Weaknesses and threats in performance and financial profile of a firm are often identified thro...

In the article the state of financial sustainability of agriculture in the country and the prospects for improving the mechanisms for financing the industry are analyzed. Also discussing about production of agricultural products in the agricultural sector of the country by working in harmony with national traditions, creation of unique competitive...

The article discusses the issues that are divided into two types: accounting and accounting of financial results, based on international experience and perspective development of the accounting. There are no clear boundaries between the two types of accounting records. As a result, the rapidly changing and rapidly developing market economy has a nu...

In the article the state of financial sustainability of agriculture in the country and the prospects for improving the mechanisms for financing the industry are analyzed. Also discussing about production of agricultural products in the agricultural sector of the country by working in harmony with national traditions, creation of unique competitive...

The article deals with the development of the tourism industry in Uzbekistan and the improvement of the regulatory framework of financial results, as well as the recommendations for further simplification of the calculation of the financial results of tourism companies as a result of explorative and deductive research.

The proper organization of financial and economic activities at the tourism enterprises operating in our country and the effective management of cash flows are crucial. Accounting and financial reporting is required in order to provide information about material and non-material resources for tourism. One of the first tasks in this process is the n...

The article discusses the problems of organizing and keeping in mind the objects of intellectual property, the calculation of the depreciation in the case of a delay, taking into account, an also, in order to ensure the reliability and transparency of information about these objects, provisions for the improvement of financial statements are provid...

This paper examines the ways to improve the accounting for liabilities in the travel agency, and also the role of wages in the current conditions. The problems of organization and stimulation of labor in the work place. The theoretical and methodological issues for the organization keeping wages developed ways of improving their suggestions leading...

The article discusses the issues that are divided into two types: accounting and accounting of financial results, based on international experience and perspective development of the accounting. There are no clear boundaries between the two types of accounting records. As a result, the rapidly changing and rapidly developing market economy has a nu...

The article discusses the issues that are divided into two types: accounting and accounting of financial results, based on international experience and perspective development of the accounting. There are no clear boundaries between the two types of accounting records. As a result, the rapidly changing and rapidly developing market economy has a nu...

The article deals with improvements in accounting and analysis of financial results in tourism enterprises, as well as suggestions for further simplification of the order of calculation of financial results of tourism companies as a result of explorative and deductive research, as a result of researches.

The article analyzes the economic and social development of the Republic of Uzbekistan. The analysis used indicators such as the increase in the share of paid services rendered to the population in the gross regional product, the growth of employment in the service sector. The main factors influencing the efficiency of the service sector are identi...

In this article questions on improvement of accounting policy in tourist companies are disclosed. The essence of accounting policy and its need, as well as proposals on the approximation of international standards, features of the general, methodical, technical and organizational sections of accounting.

The article considers issues on improving financial reporting in tourist companies on the basis of international standards, as well as a result of conducted exploratory and deductive analysis to simplify the procedure for the correct calculation of the financial result in tourism companies, offers are made, conclusions are drawn on the studies.