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Vol. 12 No. 07 (2025)
International Multidisciplinary Journal for Research & Development

Articles

POSSIBILITIES OF IMPROVING THE ACCOUNTING OF INVENTORIES BASED ON IFRS

Published 2025-07-24

  • Bayjanov Sarsengaliy Xalmuratovich , Abishov Muxammed Sarsenbaevich

Bayjanov Sarsengaliy Xalmuratovich , Abishov Muxammed Sarsenbaevich
Karakalpak State University

Abstract

This article demonstrates that when transitioning to international accounting principles, it is advisable to assess inventories at average prices, to assess inventories at current prices, to present their valuation as close as possible to the actual valuation for the reporting period, and to provide users of financial statements with complete and accurate information about inventories valued at current prices.

Keywords

International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), inventories, FIFO, AVECO and LIFO.

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