THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINISHED GOODS: INTERNATIONAL AND NATIONAL ASPECTS

Authors

  • Tohir Tolmas Ugli Sattarov Assistant at the Department of “Accounting and Auditing,” SamISI (Samarkand Institute of Economics and Service), independent researcher.

Keywords:

Pharmaceuticals, medicinal products, finished goods, international standards, national standards, inventory, stocks.

Abstract

 This article presents the characteristics of the production of finished pharmaceutical products, their theoretical foundations, similarities and differences based on international and national standards, shortcomings in their production, as well as recommendations for improving the economic efficiency of enterprises operating in this field.

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References

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Babayev, Yu.V., et al. Accounting and Financial Reporting: Textbook for Universities. 2005.

Bernstein, L.A. Financial Statement Analysis: Theory, Practice, and Interpretation. Moscow: Finansi i Statistika, 2002. – 623 p.

Boronov, B.F. Valuation of Enterprise Financial Assets and Their Reflection in Financial Statements: Scientific-Methodological Recommendations. Samarkand: SamISI, 2020. – p. 36.

Pardayev, M.K., Abdukarimov, I.T., Isroilov, J.I., Isroilov, B.I. Analysis of Financial Statements in Enterprises: Study Guide. Tashkent: Tax Academy, 2009. – 76 p.

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Published

2026-03-29

How to Cite

Tohir Tolmas Ugli Sattarov. (2026). THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINISHED GOODS: INTERNATIONAL AND NATIONAL ASPECTS. International Multidisciplinary Journal for Research & Development, 13(03), 894–899. Retrieved from https://www.ijmrd.in/index.php/imjrd/article/view/5461