Improving the Accounting Policy of Uzbekistan Based on IFRS

Authors

  • Menglikulov Bakhtiyor Yusupovich Doctor of Science on economics, professor, of Department of Financial analysis and audit Tashkent State University of Economics

DOI:

https://doi.org/10.51699/ijbde.v2i6.2101

Keywords:

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

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 (IAS, 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.

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Published

2023-06-24

How to Cite

Yusupovich, M. B. (2023). Improving the Accounting Policy of Uzbekistan Based on IFRS. International Journal of Business Diplomacy and Economy, 2(6), 142–150. https://doi.org/10.51699/ijbde.v2i6.2101

Issue

Vol. 2 No. 6 (2023): IJBDE

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.