https://gejournal.net/index.php/IJSSIR <p><em>The<strong> aim of journal is to publish research articles that are related to social sciences. It invites high quality studies in the fields of economics, commerce, management, public administration, political science, education, sports, public finance, business administration, and business law. It welcomes studies that are written other researchers and practitioners. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in humanities and social science. 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></em></p> <p><em><strong>ISSN: 2277-3630</strong></em></p> <p><em><strong>Impact factor: 8.036</strong></em></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li><a href="https://portal.issn.org/resource/ISSN/2277-3630">ISSN </a></li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li><a href="http://globalimpactfactor.com/international-journal-of-social-sciences-interdisciplinary-research/">Global Impact Factor</a></li> <li><a href="http://sjifactor.com/passport.php?id=9252">SJIF Impact Factor</a></li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> <li><a href="https://www.neliti.com/">https://www.neliti.com/ </a></li> </ul> </div> en-US <p><a href="http://creativecommons.org/licenses/by-sa/3.0/deed.en_US/" target="_blank" rel="noopener">Creative Commons Attribution- 3.0 Unported License.</a></p> [email protected] (Manager Publication) [email protected] (Manager) Thu, 08 Jan 2026 07:37:25 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 https://gejournal.net/index.php/IJSSIR/article/view/2820 <p>The statement of comprehensive income has become one of the most important components of modern financial reporting, reflecting not only an entity’s operating performance but also unrealized gains and losses arising from changes in market conditions. In Uzbekistan, ongoing economic reforms, gradual adoption of International Financial Reporting Standards (IFRS), and increasing integration into global capital markets necessitate substantial improvements in the structure, transparency, and analytical value of the statement of comprehensive income. This study aims to examine the current practice of comprehensive income reporting in Uzbekistan, identify existing methodological and institutional limitations, and propose directions for improvement aligned with international standards and national economic priorities. The research employs comparative analysis, statistical trend evaluation, and synthesis of international best practices. The findings indicate that clearer classification of other comprehensive income (OCI), enhanced disclosure requirements, and harmonization with IFRS can significantly improve the reliability and usefulness of financial information for investors, regulators, and other stakeholders. The paper contributes to the literature by providing policy-oriented recommendations tailored to the Uzbek accounting environment.</p> Nodira Khasanova Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 https://gejournal.net/index.php/IJSSIR/article/view/2820 Thu, 08 Jan 2026 00:00:00 +0000