logo
calendar10 Iyun 2024
view33
Main language:English

IMPACT OF IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN JOINT STOCK COMPANIES ON THE NATIONAL ECONOMY

Field of Science:
pdf

6666b8afb4217.pdf

PDF

ARTICLE ANNOTATION

quote
На сегодняшний день в качестве стандарта бухгалтерского учета признаны два эталона – Международные стандарты финансовой отчетности – MСФО (Международные стандарты финансовой отчетности – IFRS) и общепринятые правила бухгалтерского учета США – BHUQ (Общепринятые принципы бухгалтерского учета – GAAP). Согласно анализам, в мире практически нет бухгалтера, не знакомого с МСФО. Также день ото дня увеличивается количество стран, признающих международные стандарты. МСФО служит важным инструментом во взаимном сотрудничестве стран мира, в том числе в развитии экономических отношений, особенно в улучшении инвестиционного климата. В данной статье рассматривается ряд аспектов, таких как МСФО, международный опыт и его использование в странах мира.

AUTHORS

N.Imamova

Toshkent davlat iqtisodiyot universitet

Tags

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

OTHER ARTICLES IN THIS JOURNAL

Rate Article

0
0 ratings
5
4
3
2
1

Article Identifiers

References

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