VALIDITY AND SIGNIFICANCE OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN UZBEKISTAN

Authors

  • Ulugbek Yusupov Independent researcher of International School of Finance Technology and Science ( ISFT institute ), Uzbekistan

Keywords:

accounting policy, financial reporting, international financial reporting standards, going concern, assets, capital.

Abstract

The topic of creating accounting procedures that adhere to international financial reporting standards is covered in this article. The study makes clear the variables influencing accounting practices. Additionally, the processes of how accounting policies are formed in corporate entities have been developed.

References

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Anna Bánociová, Ľudmila Pavliková. Accounting Plan – Information Base for Management. // Procedia Economics and Finance 15 (2014). Pages 312-317.

Tatiana Dănescu, Mihaela Prozan, Andreea Cristina Dănescu. Accounting Policies and Procedures – Theoretical and Practical Connotations in Treating Risks. //Procedia - Social and Behavioral Sciences. Volume 131, 15 May 2014, Pages 332-339.

Elena Dobre. Romanian accounting policies between international accounting convergence and corporate governance regulation. //Risk governance & control: financial markets & institutions. Volume 2, Issue 2, 2012

Carmen E. Anton. The synergy between the professional judgment, creativity in accounting and accounting policies. //Bulletin of the Transilvania University of Braşov. Series V: Economic Sciences. Volume 14(63) No. 1 – 2021

Published

2024-09-16

How to Cite

Ulugbek Yusupov. (2024). VALIDITY AND SIGNIFICANCE OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN UZBEKISTAN. EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY, 4(9), 84–87. Retrieved from http://inovatus.es/index.php/ejbsos/article/view/4031

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