Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-07-75-17
DOI: https://dx.doi.org/10.15863/TAS.2019.07.75.17
Language: English
Citation: Akhmedjanov, K. (2019). Accountancy reform and prerequisites for the preparing of financial statements under IFRS in the Republic of Uzbekistan. ISJ Theoretical & Applied Science, 07 (75), 86-92. Soi: http://s-o-i.org/1.1/TAS-07-75-17 Doi: https://dx.doi.org/10.15863/TAS.2019.07.75.17 |
Pages: 86-92
Published: 30.07.2019
Abstract: The article is aimed at rolling of International Financial Reporting Standards in the corporate governance system, problems and prospects for the unification of accounting. A general analysis of the international approach was carried out and the perspective for the preparation of financial statements in accordance with IFRS was given, and the prospects for accounting reform in the Republic of Uzbekistan were also considered.
Key words: International Financial Reporting Standards, National Financial Reporting Standards, increased transparency, improved comparability, increase in analytical capabilities.
|
