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ISSUES OF ADJUSTING NATIONAL STANDARDS IN COMPLIANCE WITH INTERNATIONAL STANDARDS IN UZBEKISTAN (Evidence from accounting policy)

Authors: Rizaev Nurbek;

ISSUES OF ADJUSTING NATIONAL STANDARDS IN COMPLIANCE WITH INTERNATIONAL STANDARDS IN UZBEKISTAN (Evidence from accounting policy)

Abstract

The article provides comprehensive description of the accounting policy concept in the economic entities and adjusting its requirements in compliance with with International Financial Reporting Standards (IFRS). In addition, the article presents proposals and recommendations aimed at improving accounting policies, which have been worked out in reliance upon international standards and the experience of developed countries.

Keywords

accounting policy, principles, methods, customs, rules, processes, international standard, national standard, financial reporting.

1. Resolution of the President of the Republic of Uzbekistan № 4611 “On additional measures to transition to international financial reporting standards” as of February 24, 2020. https://lex.uz/docs/4746047

2. National Accounting Standard (NAS) № 1 “Accounting policy and financial reporting” [Registered by the Ministry of Justice of the Republic of Uzbekistan № 474 as of August 14, 1998]. https://lex.uz/docs/828581

3. Regulation on the accounting «Accounting policy of the entity” (Accounting regulation 1/2008). Appendix №1 to the Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106

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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
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impulse
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