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DOI: HARMONIZATION AND IMPROVEMENT OF THE CALCULATION OF WAGES IN UZBEKISTAN TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
Dilorom Xojimuratovna Askarova , Phd, Associate Professor, "Еconomic Analysis" Department, Tashkent Financial Institute, UzbekistanAbstract
The article considers issues of improvement of accounting of wages and benefits of employees, criteria of their accounting, on the basis of comparison with the standards of the main documents of international practice of organization of business accounting in the field of communications in accordance with international standards. The main stages of the process of initial approval of financial reporting on labor and wages in accordance with international standards have been proposed.
Keywords
Payroll accounting, international standards, accounting
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