NEW FINANCIAL STATEMENTS IN NEW UZBEKISTAN
12.06.2023
International Scientific Journal "Science and Innovation". Series A. Volume 2 Issue 6
Ergasheva Shakhlo Turgunovna
Abstract. This article discusses the stages of development of international financial reporting standards and ongoing reforms in our republic
Keywords: accounting, audit, finance, international standard, accreditation, financial reporting.
References:
1. Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No. PF-4947 "On the Strategy of Actions for the Further Development of the Republic of Uzbekistan"
2. Decree of the President of the Republic of Uzbekistan "On measures to introduce modern corporate management methods in joint-stock companies". 24.04.2015 PF-4720.
3. Decision of the President of the Republic of Uzbekistan dated February 24, 2020 No. PQ-4611 "On additional measures for the transition to international standards of financial reporting"
4. Decision of the President of the Republic of Uzbekistan No. PQ-5161 dated June 25, 2021 "On measures to support non-governmental educational organizations by the state and create additional conditions for young people in the educational process"
5. Brown, P. (2011). "International Financial Reporting Standards: How real are the benefits?" Accounting and Business Research, 41(3), p. 269-285.
6. Ergasheva Sh.T., Ibragimov A.K., Rizayev N.K., Ibragimova I.R. International standards of financial reporting. Study guide. - T.: "Iktisodiyot" publishing house 2019. - 227 p.
7. http://www.icar.ru – International Center of Accounting Reforms (ICAR)
8. http://www.ifrs.org/Pages/default.aspx - International Accounting Standards Board and IFRS Foundation
9. http://www.lex.uz/ - national database of legislation Uzbekistan (LexUz)
10. Мирзиёев Ш.М. Танқидий таҳлил, қатъий тартиб-интизом ва шахсий жавобгарлик – ҳар бир раҳбар фаолиятининг кундалик қоидаси бўлиши керак. – Т.: Ўзбекистон, 2017. – 66 б.