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Improving the application of international financial reporting standards in Uzbekistan

Komila Daniyarovna KarimovaTashkent Institute of FinanceMehriddin Sulaimonovich KhojiyevTashkent Institute of Finance
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Аннотация

The processes of economic globalization are characterized by fundamental changes in economic relations between countries, financial systems and mechanisms, rules of doing business. At the present time, international regulation of accounting and financial reporting serves to protect the interests of all users of reporting, because a unified system is easier to understand than many national systems.Therefore, this article discusses the improvement of the application of international financial reporting standards (IFRS), and also recommends the order of the stages of implementation of IFRS in enterprises in Uzbekistan.

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Показатели — AkademScholar · Скоро