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, UzbekistanAbstract
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.
Keywords
Financial Reporting, International Financial Reporting Standards (IFRS), Remuneration, New Remuneration System
References
Golovacheva A. "Organization, regulation and remuneration" Moscow: New knowledge, 2007.
Kasyanova G.Yu. "Wage. A Practical Guide for an Accountant "; 4th edition, revised and enlarged. – M.: Abak, 2015. 768 p.
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.
https://www.ifrs.org/issued-standards/list-of-standards/ias-19-employee-benefits/ IFRS 19 Employee Benefits.
Maslov B.G., Nikitenko B.N. Transformation of Russian reporting Compliance with IFRS // Management accounting. - 2016. - No. 1.
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.
Article Statistics
Copyright License
Copyright (c) 2021 The American Journal of Management and Economics Innovations

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.