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DIRECTIONS FOR DRAFTING ACCOUNTING POLICIES BASED ON THE REQUIREMENTS OF INTERNATIONAL STANDARDS

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Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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This article highlights the importance of accounting policies in the organization of accounting work and financial reporting in business entities. The article clarifies the goals set by the management of an economic entity when forming accounting policies. As a result of the study, recommendations were developed for the use of international financial reporting standards in the formation of accounting policies.

AUTHORS

J.Sayfullayev

Toshkent Moliya Instituti

Tags

# бухгалтерский учет# accounting# активлар# активы# assets# ҳисоб сиёсати# учетная политика# хусусий капитал# бухгалтерия ҳисоби# финансовая отчетность# financial reporting# молиявий ҳисобот# international financial reportin# собственный капитал# молиявий ҳисоботнинг халқаро ст# международные стандарты финансо# обязательства.# accounting policy# equity capital# liabilities.

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0237

DOI:

Not Available

References

Ivana Mamic Sacera, Sanja Sever Malis, Ivana Pavic (2015). The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets. //3rd Global conference on business, economics, management and tourism, 26-28 November 2015, Rome, Italy

Jelena Raičević. (2021) Accounting policies in the function of quality assessment of financial statements. // Economic themes 59(3): 357-373

Bogdan Victoria, Meşter Ioana Teodora, Beleneşi Mărioara (2010). Accountants about accounting policies. An empirical investigation of SMES from bihor county. // The Annals of the University of Oradea Economic Sciences. July 2010

Богданова Ж.А., Шарова В.В. (2018) Учетная политика как средство управления бухгалтерским учетом на предприятии. // Электронный научный журнал «Вектор экономики». 2018, №12.

Зуфарова З.Р. (2023) Ҳисоб сиёсати аудитини такомиллаштириш. Иқтисодиёт фанлари бўйича фалсафа доктори (Doctor of Philosophy) диссертацияси автореферати. Тошкент: -56 б.

Сайфутдинов Б.Н. (2023) Акциядорлик жамиятларида молиявий ҳисоботни тузиш ва аудитини такомиллаштириш. Иқтисодиёт фанлари бўйича фалсафа доктори (Doctor of Philosophy) диссертацияси автореферати. –Тошкент: -56 б