VALIDITY AND SIGNIFICANCE OF TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN 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
Ivana Mamic Sacera, Sanja Sever Malis, Ivana Pavic. The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets. //3rd Global conference on business, economics, management and tourism, 26-28 November 2015, Rome, Italy
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