Central Asian Journal of Economics and Management

ORGANIZATIONAL AND ECONOMIC MECHANISMS FOR FINANCING INNOVATIVE BUSINESS ACTIVITIES

Ulugbek Ablatov — 2023-11-26

The article mainly mentions the directions of carrying out innovative business activities, the development of financing mechanisms, and the trends of its economic development.

TAXATION PROCEDURE FOR INDIVIDUALS ENGAGED IN BUSINESS ACTIVITIES

Aydana Najimova — 2023-11-26

The article mainly talks about the procedure for taxation of individuals in entrepreneurial activities and the peculiarities of organizing taxation.

CLOUD TECHNOLOGIES IN THE MANAGEMENT OF THE GARMENT AND TEXTILE INDUSTRY OF THE ECONOMY

Mukhammadishoq Usmonjanov — 2023-12-02

Nowadays, the use of cloud technology resources and services is convenient for every organization. In particular, cloud technologies speak for themselves when it comes to database storage and security. This article covers cloud management and analytics.

ACCOUNTING FOR RESERVES: SOME PROBLEMS IN PRACTICE AND THEIR SOLUTIONS

Muhitdin Mamatkhonov — 2023-12-14

Enterprises and organizations in the territory of the Republic of Uzbekistan are gradually moving to international financial reporting standards.The process of implementing international financial reporting standards poses a number of unique challenges and puzzles.The article highlights one of these problematic situations, some problems that have arisen in the practice of accounting for reserves and ways to solve them.Especially in practice, due to the fact that most accountants are not familiar with international financial reporting standards, national standards are not used in practice, it becomes difficult to organize accounting of reserves at enterprises.In this matter, the author’s opinion on improving the qualifications of accountants and auditors in public organizations and their local branches is of great importance.