Experiences and Factors of Acceleration in Transition to International Standards of Financial Reporting
DOI:
https://doi.org/10.31150/ajebm.v7i2.2677Keywords:
International Standards of Financial Reporting, international certification of accountants, financial accounting, joint stock companies, financial reporting, accountant in business, management accountingAbstract
In this article, progress in the performance of the tasks specified in the Resolution No. 4611 of the President of the Republic of Uzbekistan dated February 24, 2020 "On additional measures for the transition to International Standards of Financial Reporting", and the implementation of curricula and programs in the field of "Accounting and auditing" in higher education according to international standards of financial reporting. The work carried out on the coordination of IFRS, including the updated topics included in the program of the subject of "financial accounting", accreditation requirements are described. In addition to the achievements, there are proposals to accelerate the activities of professional organizations, to recommend methodological work based on the IFRS, to strengthen cooperation with practice, to involve practitioners in the development of case studies and sets of issues.
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