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Management and Economics OPEN ACCESS

Important Estimates Of Payment Accounting In The Transition Of Uzbekistan To International Financial Reporting Standards

Abdurakhim Nortojiyevich Turayev
DSc, Professor The Department “Financial Analysis And Audit”, Sciences Tashkent State University Of Economics, Tashkent, Uzbekistan
Abdukhamid Sattorovich Umarov
Associate Professor Of Department “Informatics And Management” National Institute Of Fine Arts And Design Named After Kamoliddin Behzod, Tashkent, Uzbekistan
DOI Crossref DOI 10.37547/tajmei/Volume03Issue10-03
tajmei 2021
VOL. 3 / NO. 10 OCTOBER
FULL TEXT PP. 8-13
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VOLUME 3
ISSUE 10
YEAR 2021
PAGES 8-13
RESEARCH OVERVIEW

Abstract

In the context of innovative development of the economy, the number of enterprises engaged in foreign trade operations and foreign investments is growing. This article describes the shortcomings of the payment system, international standards of impartiality of information, the priorities of decision-making in Uzbekistan and, above all, the priorities of decision-making, as well as the corresponding conclusions and recommendations for their elimination.

RESEARCH TOPICS

Keywords

Financial Reporting International Financial Reporting Standards (IFRS) Remuneration New Remuneration System
SOURCES & SCHOLARSHIP

References

  1. Golovacheva A. "Organization, regulation and remuneration" Moscow: New knowledge, 2007.
  2. Kasyanova G.Yu. "Wage. A Practical Guide for an Accountant "; 4th edition, revised and enlarged. – M.: Abak, 2015. 768 p.
  3. Dzhumanov S.A. Compilation of financial reporting information based on international standards: Abstract of a dissertation for the degree of Doctor of Philosophy (PhD) in Economics. – T., 2019.
  4. https://www.ifrs.org/issued-standards/list-of-standards/ias-19-employee-benefits/ IFRS 19 Employee Benefits.
  5. Maslov B.G., Nikitenko B.N. Transformation of Russian reporting Compliance with IFRS // Management accounting. - 2016. - No. 1.
  6. Resolution of the President of the Republic of Uzbekistan "On additional measures for the transition to international financial reporting standards" No. PP-4611 dated February 24, 2020.