https://gejournal.net/index.php/APJMMR/issue/feed 2026-01-08T08:11:56+00:00 Open Journal Systems <p><strong>The journal aims to publish high-quality research articles in the fields of marketing and related areas of management and econometrics. It welcomes papers from both academics and practitioners on conceptual paradigms, academic research, theories, business models, and organisational practices in marketing and management research. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></p> <p><strong>ISSN: 2319-2836 </strong></p> <p><strong>Impact Factor: 8.071<br /><br /><em>Impact factor: 8.071 &amp; ResearchBib is open access with high standard indexing database for researchers and publishers.</em><br /></strong></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschaftszentrum Berlin für Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li>ISSN: https://portal.issn.org/resource/ISSN/2319-2836</li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li>Global Impact Factor: http://globalimpactfactor.com/asia-pacific-journal-of-marketing-management-review/</li> <li>SJIF Impact Factor: http://sjifactor.com/passport.php?id=21484</li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> </ul> </div> <p> </p> https://gejournal.net/index.php/APJMMR/article/view/2821 2026-01-08T08:11:56+00:00 Nodira Khasanova [email protected]

<p>Comprehensive income reporting has become an essential element of modern financial reporting, providing a broader and more transparent view of an entity’s financial performance than traditional net income measures. In Uzbekistan, ongoing accounting reforms and the gradual implementation of International Financial Reporting Standards (IFRS) have increased the importance of properly presenting and disclosing comprehensive income. However, practical challenges remain in the classification, measurement, and interpretation of other comprehensive income (OCI) components. This study examines the current practices of comprehensive income reporting in Uzbekistan, identifies key methodological and institutional issues, and evaluates the extent to which national practices align with IFRS requirements. Using comparative analysis, descriptive statistical methods, and a review of regulatory frameworks, the research highlights deficiencies related to limited disclosure, inconsistent treatment of unrealized gains and losses, and insufficient understanding among financial statement users. The findings suggest that improving the structure of the statement of comprehensive income, strengthening explanatory notes, and enhancing professional judgment can significantly increase the relevance and reliability of financial information. The paper concludes with policy-oriented recommendations aimed at improving transparency, comparability, and investor confidence in the Uzbek financial reporting system.</p>

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