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THE CURRENT PROCEDURE FOR ACCOUNTING OBLIGATIONS AND THE NEED TO IMPROVE IT ON THE BASIS OF INTERNATIONAL STANDARDS

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Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

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ARTICLE ANNOTATION

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This article discusses the need to harmonize accounting in the Republic of Uzbekistan on the basis of international financial reporting standards and thereby enter the world market with accurate and reliable information, maintain accounting for liabilities and improve it on the basis of international standards, as well as the fact that the Resolution of the President of the Republic of Uzbekistan "On additional measures for the transition to international financial reporting standards" No. PQ-4611 dated February 24, 2020 was an important basis for the development of IFRS in our country.

AUTHORS

D.Pashaxodjayeva

Samarqand iqtisodiyot va servis instituti

O.Ikromova

Samarqand iqtisodiyot va servis instituti

Tags

# international financial reportin# дебиторская задолженность# accounts receivable# национальные стандарты# кредиторская задолженность.# majburiyatlar hisobi# milliy standartlar# debitor qarzlar# kreditor qarzlar.# учет обязательств# accounting for liabilities# national standards# accounts payable

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Article Identifiers

ROI:

https://eroi.uz/11.0183/A0625-0021

DOI:

Not Available

References

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BHXS (2010) “Moliyaviy instrumentlar: Axborotni ochib berish va taqdim qilish” nomli 32 son BHXS, 11-band. Международные Стандарты финансовой отчетности. –М.: Аскери, 1048 с.

Maxmudov S. (2006) Aksiyadorlik jamiyatlarida majburiyatlar hisobi va tahlilini takomillashtirish. Iqt.fan.nom. dis. avtoref. – Toshkent: -22 b

Muqumov Z.A. va G’aniyev S.V. (2024) Majburiyatlarning iqtisodiy mazmuni va buxgalteriya hisobini tashkil qilishning nazariy asoslari. Международный научный журнал «Научный Фокус» № 15 (100), часть1 Июля

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

O’zbekiston Respublikasi Statistika Qo’mitasi veb-sahifasi. www.stat.uz

Toʼychiev А. (2010) Majburiyatlarning omilli tahlilini takomillashtirish. // Bozor, pul va kredit. №11, 52-b.

Xoshimov B. (2004) Buxgalteriya hisobi nazariyasi. –T.: O’qituvchi, -320 b.