The Practical Significance of Transparent and Reliable Accounting
Keywords:
transparency, financial reporting, international standards, consolidated financial reporting, accounting policy
Abstract
This article describes transparent and reliable organization and preparation of financial reports, comparison of enterprise financial account data, reporting process, basic principles, theoretical and normative legal bases of financial reporting. The article also discusses the preparation of reports based on international standards.
References
1. Decision of the President of the Republic of Uzbekistan, No. PQ-4611 dated 24.02.2020.
2. Law of the Republic of Uzbekistan "On Accounting", Article 10. // Bulletin of the Supreme Assembly of the Republic of Uzbekistan, 1996, No. 9, Article 142.
3. Koziev I.N., Avazov I. Theoretical foundations for the preparation of consolidated financial statements. Scientific electronic journal "International finance and accounting". No. 4-5, August-October, 2022.
4. Ochilov І. Improving the preparation of consolidated financial statements in insurance companies in accordance with the requirements of MHXS https://uzjournals.edu.uz/interfínance Vol. 2020 : Vol. 2, article 26.
5. Yes. Sígídov, DA Nastenko, Actual problems of the format of consolidated financial statements. International Accounting 9 (255) – 2019 .
6. A set of national accounting standards of the Republic of Uzbekistan. - T.: "NORMA", 2011. -360 pages.
7. Plotníkov VS, Plotníkova OV Analysis of the theoretical foundations of the concepts of consolidated financial statements Economic analysis: theory and practice ÍSSN 2311-8725 (Onlíne) 11 (2022).
8. Ísaev DV, Kravchenko TK Automated systems for the formatting of consolidated financial statements. Tutorial. Moscow - 2021.
2. Law of the Republic of Uzbekistan "On Accounting", Article 10. // Bulletin of the Supreme Assembly of the Republic of Uzbekistan, 1996, No. 9, Article 142.
3. Koziev I.N., Avazov I. Theoretical foundations for the preparation of consolidated financial statements. Scientific electronic journal "International finance and accounting". No. 4-5, August-October, 2022.
4. Ochilov І. Improving the preparation of consolidated financial statements in insurance companies in accordance with the requirements of MHXS https://uzjournals.edu.uz/interfínance Vol. 2020 : Vol. 2, article 26.
5. Yes. Sígídov, DA Nastenko, Actual problems of the format of consolidated financial statements. International Accounting 9 (255) – 2019 .
6. A set of national accounting standards of the Republic of Uzbekistan. - T.: "NORMA", 2011. -360 pages.
7. Plotníkov VS, Plotníkova OV Analysis of the theoretical foundations of the concepts of consolidated financial statements Economic analysis: theory and practice ÍSSN 2311-8725 (Onlíne) 11 (2022).
8. Ísaev DV, Kravchenko TK Automated systems for the formatting of consolidated financial statements. Tutorial. Moscow - 2021.
Published
2023-07-09
How to Cite
Boronov Ibrokhimbek. (2023). The Practical Significance of Transparent and Reliable Accounting. Central Asian Journal of Innovations on Tourism Management and Finance, 4(7), 23-27. https://doi.org/10.51699/cajitmf.v4i7.545
Section
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