This article examines the conceptual foundations of "expanding horizons" in the application of International Standards. As the rules formulated in IFRS (IAS) 8 "Accounting policy, changes in Accounting estimates and errors" (paragraphs 10-12). The standard states: in the absence of a specific IFRS applicable to an operation, event or condition, management should use its own judgment in developing and applying accounting policies to generate information.
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Islamkulov, A., (2020). International Journal of Advance Study and Research Work (2581-5997) / Special Issue ICROIRT-2020 / September 2020. Pp. 559-563.
Raximova, G. M. "The main tool of calculation and audit Bilan sadlik of lohmuller, warning pop meets standard pillari." Economics and education (2020).
Islamkulov, A.KH. “Formation of the federal budget in foreign countries”. Thematics Journal of Economics, 2022
Islamkulov, A.KH. Economic development, government spending and political factors. Thematics Journal of Economics, 2022