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MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI AKSIYADORLIK JAMIYATLARDA JORIY QILINISHINING MAMLAKAT IQTISODIYOTIGA TA’SIRI

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MAQOLA ANNOTATSIYASI

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Today, two benchmarks - International Financial Reporting Standards - IFRS (International Financial Reporting Standards - IFRS) and the generally accepted accounting rules of the USA - BHUQ (Generally Accepted Accounting Principles - GAAP) are recognized as the standard of accounting. According to the analysis, there is almost no accountant in the world who is not aware of MHXS. Also, the number of countries that recognize international standards is increasing day by day. Also, the number of countries that recognize international standards is increasing day by day. It serves as an important tool in mutual cooperation between the countries of the world, including in the development of economic relations, especially in improving the investment environment. This article covers a number of aspects such as MHSS, international experience, and its use in the countries of the world.

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Teglar

# интерпретация# трансформация# transformation# investment# инвестиции# бухгалтерский учет# accounting# transformatsiya# investitsiya# отчетность# reporting# interpretatsiya# buxgalteriya hisobi# interpretation.# moliyaviy hisobotning xalqaro st# hisobot

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Maqola idintifikatorlari

Foydalanilgan adabiyotlar

Auwalu Musa. (2019) The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review. //International Business and Accounting Research Journal Volume 3, Issue 1, January, 67-76.

Avlokulov A.Z. (2017) Features of reflecting financial performance indicators in the international standards of financial reporting.// "International Finance and Accounting" scientific electronic journal. №2, April.

Bagopolsky A.B. (2009) The practice of transforming reporting into the IFRS format. Corporate financial reporting. international standards. Journal and practical developments on IFRS and management accounting. https://finotchet.ru/print/articles/491/

Djumanov S.A. (2019) Compilation of financial reporting information based on international standards: Abstract of the dissertation claiming for the degree of the Philosophy Doctor on Economics (PhD). –T., -56 p.;

Gusarova L.V. (2012) Methodology for transforming the financial statements of a non-profit organization into the IFRS format // Accounting in budgetary and non-profit organizations. № 5. p. 17–30.

Jessica Hong Yang, Nada Kakabadse, Dmytro Lozovskyi. (2013) International financial reporting standards (IFRS) as a change agent in Ukraine. // Journal of Governance and Regulation / Volume 2, Issue 3, Continued - 1.

Karimov A.A., Ibragimov A.K., Rizaev N.K., Imamova N.M. (2021) INTERNATIONAL FINANCIAL REPORTING STANDARDS Textbook. Tashkent, 15 p.

Malinovskaya N.V. (2011) New forms of financial statements and their role in convergence with IFRS requirements // International Accounting. № 32. p. 23–27.

Tashnazarov S.N. (2019) Improving the theoretical and methodological foundations of financial reporting under conditions of economic modernization: Abstract of the dissertation claiming for the degree of the Doctor of Science on Economics (DSc). – Т., -74 p.

Tashnazarov S.N., (2016) International standards of financial reporting and the need to transition to them economics and finance / Economics and finance, 7 49 55 p

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