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NECESSITY OF HARMONIZING NATIONAL ACCOUNTING STANDARDS IN ACCORDANCE WITH THE IFRS

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This article talks about the relevance and importance of the transition to international financial reporting standards (IFRS) in Uzbekistan today in the process of integration of the world economy. Also, the issues of harmonizing the financial statements prepared on the basis of BHMS in accordance with the MHSS, the stages of transformation are mentioned. Differences between national standards and international financial reporting standards are also analyzed.

AUTHORS

D.Pashaxodjayeva

Samarqand iqtisodiyot va servis institut

O.Ikromova

Samarqand iqtisodiyot va servis institut

Tags

# трансформация# transformation# transformatsiya# финансовая отчетность# financial reporting# moliyaviy hisobot# hisobotni o‘zgartirish bosqichla# этапы изменения отчетности.# reporting change stages.

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References

Qaror (2020) O’zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi PQ-4611 “Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g’risida”gi qarori.

Shokiraliyevich, G. A. I. (2021). Increasing The Income Of The Population And Reducing. The Tax Burden As A Key Factor In Improving The Living Standards Of The Population. The American Journal of Management and Economics Innovations, 3(07), 7-10.

Sotivoldiyeva D.A. (2019) Бухгалтерский учет. Учебник. –Т.: ТДИУ. Иқтисодиёт, -530 с.

Tashnazarov S.N. (2018) Moliyaviy hisobotning nazariy va metodologik asoslarini takomillashtirish. (MHXS va ilg’or xorijiy tajribalar asosida). Monografiya.