Ўзбекистон республикаси банк-молия академияси, тошкент ирригация ва мелиорация институти ва тошкент молия институти ҳузуридаги фан доктори илмий даражасини берувчи

Implementation of the research results
. The following proposals have been 
implemented by improving the methodology of accounting and auditing financial 
results: 
used the proposals regarding to the pragmatic conception use in expansion 
information scope and increase transparency of financial results’ indicators in 
accounting by Chamber of Auditors of Uzbekistan into national practice the 
implementation of International Financial Reporting Standards (Reference No.66/1
dated as of 20 March, 2019 by Chamber of Auditors of Uzbekistan). As a result of 
implementing these proposals financial results’ indicators in accounting assisted to 
prepare financial statements regarding to international financial reporting standards 
and making decisions intelligently and quickly by users. 
implemented the proposals for clarifying the concepts of “expenses”, 
“expenditure”, “costs” in accounting by Chamber of Auditors of Uzbekistan while 
preparing the methodical rules to calculate cost price of goods and services 
(Reference No.66/1 dated as of 20 March, 2019 by Chamber of Auditors of 
Uzbekistan). Thus proposals’ implantation to practice made it possible to 
accurately reflect in accounting the main indicator of business entities’ activities - 
the cost price category; 
used the proposals of improving the internal control methodic of financial 
results’ accounting to provide the efficiency of internal controls by 
“Toshkentdonmahsulotlari” JSC and “Qorasuv paxta tozalash” JSC (Reference No. 
14-1-23/82-303 dated as of 15 February, 2019 by “Uzdonmahsulotlari” JSC and 
Reference No.02-23/14-57 dated as of 1 March, 2019 by “Uzpaxtasanoat” JSC). 

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As a result of the implementation of these proposals followings were achieved: use 
of effective procedures of internal control on financial results’ accounting, increase 
efficiently financial-economic activity of business entity by using the three-stage-
algorithm of the controls of financial results’ statement. As a result of it, operations 
costs of “Qorasuv paxta tozalash” JSC were decreased by 290,1 million UZS in 
2018.
used the proposal about introducing the principle of “honesty” in the audit 
activity by The Ministry of Finance of the Republic of Uzbekistan on preparing the 
legislative documents (Reference No. ДС 17-02-35/383-2737 dated as of 10 May, 
2019 by The Ministry of Finance of the Republic of Uzbekistan). As a result of 
implementation of these proposals served to develop effectively organizing the 
audit of financial results’ statement and other forms of financial statements; 
scientific proposals on formation the system of indicators expressing 
financial results, planning the audit of financial results, organizing the audit of 
product sales and financial results, auditing gross profit from product sales, and 
auditing other income from operating activities were included in the recommended 
textbook “Audit” for the bachelor students of 5230900-“Accounting and audit”. 
(Order No. 1000 of The Ministry of Higher and secondary specialized education of 
the Republic of Uzbekistan as of 7 December, 2018, certificate No. 1000-019).