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Experiences and Factors of Acceleration in Transition to International Standards of Financial Reporting
Corresponding Author(s) : Samiddin N. Tashnazarov
American Journal of Economics and Business Management,
Vol. 7 No. 2 (2024): February
Abstract
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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- Office of the President of the Republic of Uzbekistan, “Decree of the president of the Republic of Uzbekistan No. PF-4720 of April 24, 2015 ‘on measures to introduce modern corporate management methods in joint-stock companies.’” [Online]. Available: https://lex.uz/docs/2635197
- Office of the President of the Republic of Uzbekistan, “Decree of the president of the Republic of Uzbekistan No. 4611 of February 24, 2020 ‘on additional measures for the transition to International Financial Reporting Standards.’” [Online]. Available: https://lex.uz/docs/4746047
- Д. Султанов, “Узбекистан ускоряет переход на международные стандарты финотчетности.” [Online]. Available: https://uzdaily.uz/ru/post/53013
- Т. Назарова and А. Байрашев, “Что происходит с внедрением МСФО в Узбекистане?” [Online]. Available: https://podrobno.uz/cat/obchestvo/chto-proiskhodit-s-vnedreniem-msfo-v-uzbekistane/
- Ф. Б. Киличева and Н. М. Имамова, “Международный опыт МСФО и его внедрение в Узбекистане,” Бюллетень Науки И Практики, vol. 8, no. 3, 2022, [Online]. Available: https://cyberleninka.ru/article/n/mezhdunarodnyy-opyt-msfo-i-ego-vnedrenie-v-uzbekistane/viewer
- Д. Дергачева and Т. Шайданов, “К вопросу перехода на МСФО в Республике Узбекистане. Том 1 № 2/S,” https://inscience.uz/index.php/socinov/issue/view/5, 2020.
- Н. Ф. Ашурова and З. А. Пардаева, “Современное состояние применения МСФО в системе учета и отчетностей Республики Узбекистан,” Univers. Экономика И Юриспруденция Электрон Научн Журн, vol. 1, no. 100, 2022, [Online]. Available: https://7universum.com/ru/economy/archive/item/14811
- N. B. Abdusalomova, “Boshqaruv hisobi tizimida ichki nazorat va byudjetlashtirish uslubiyatini takomillashtirish,” DSc dissertation abstract, Tashkent, 2019.
- R. D. Dusmuratov and U. I. Tulayev, Moliyaviy hisobot: nazariy, uslubiy va amaliy jihatlari. Tashkent: “Extremum-Press,” 2012.
- И. Н. Исманов, “Сопостовления некоторых аспектов национальных стандартов бухгалтерского учёта и МСФО,” Cent. Asian J. Innov. Tour. Manag. Finance, vol. 1, pp. 14–19, 2021.
- M. B. Kalonov, Daromadlar va xarajatlar hisobi uslubiyotini takomillashtirish. Tashkent: Iqtisod-moliya, 2019.
- S. U. Mehmonov, “Byudjet tashkilotlarida buxgalteriya hisobi va ichki audit metodologiyasini takomillashtirish,” PhD dissertation, TMI, Tashkent, 2018.
- I. K. Ochilov, “Improving the methodology of accounting and financial analysis in insurance organizations,” DSc dissertation abstract, Tashkent, 2022.
- A. X. Pardayev and Z. A. Pardayeva, Boshqaruv hisobi. Tashkent: “Iqtisod-Moliya,” 2019.
- N. K. Rizayev and K. R. Hotamov, “Hisob siyosatini shakllantirishda xorijiy tajribadan foydalanish zaruriyati,” J. Int. Finance Account., no. 1, Feb. 2021.
- K. B. Urazov and M. E. Po‘latov, Buxgalteriya hisobi. Tashkent: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2020.
- Z. N. Qurbanov and K. Misirov, Moliyaviy va boshqaruv hisibi. Tashkent: Iqtisod-moliya, 2018.
- С. Н. Ташназаров, Молиявий ҳисоботнинг назарий ва методологик асосларини такомиллаштириш (МҲХС ва илғор тажрибалар асосида). Tashkent: Monograph, 2018.
- Sh. T. Ergasheva, Suv xo‘jaligi infratuzilmalarida boshqaruv hisobi va tahlili uslubiyoti: Monografiya (Uzbek Edition). 7 September: Tapa blanda, 2021.
- B. A. Hasanov, Buxgalteriya hisobi. Tashkent: ”Iqtisodiyot dunyosi”, 2021.
- Z. B. Eshpulatova, Improving the methodology of accounting for income in economic entities (based on international standards). Tashkent: Monograph, 2023.
- Office of the President of Uzbekistan, “Measures for the development of agricultural sectors were discussed.” [Online]. Available: https://president.uz/uz/lists/view/6849
- “National Financial Reporting Standards.” [Online]. Available: https://www.imv.uz/media/budget_activity_files/%D0%9C%D2%B2%D0%9C%D0%A1_%D0%9B%D0%BE%D0%B9%D0%B8%D2%B3%D0%B0.pdf
- Samarkand Institute of Economics and Service, “‘Financial accounting 1’ and ‘Financial accounting 2’ subject programs for the students of the ‘Accounting, economic analysis and audit’ educational direction of the Samarkand Institute of Economics and Service for the 2022/2023 and 2023/2024 academic years.” Samarkand Institute of Economics and Service, 2022.
- E. Z. Baratovna, “The First Application of International Financial Reporting Standards,” Kresna Soc. Sci. Humanit. Res., vol. 4, pp. 52–54, 2022.
- E. Z. Baratovna, “Other comrehensive income, accounting structure and their improvement,” Themat. J. Econ., vol. 7, no. 2, 2021.
- E. Z. Baratovna, “CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE,” Eurasian J. Acad. Res., vol. 1, no. 6, pp. 84–89, 2021.
- С. Н. Ташназаров, Молиявий ҳисоботнинг халқаро стандартлари. Tashkent: Tashkent Financial Economics publishing house, 2019.
- K. R. Hotamov, Bilvosita soliqlar hisobi va tahlilini takomillashtirish. Tashkent: Monografiya, 2016.
References
Office of the President of the Republic of Uzbekistan, “Decree of the president of the Republic of Uzbekistan No. PF-4720 of April 24, 2015 ‘on measures to introduce modern corporate management methods in joint-stock companies.’” [Online]. Available: https://lex.uz/docs/2635197
Office of the President of the Republic of Uzbekistan, “Decree of the president of the Republic of Uzbekistan No. 4611 of February 24, 2020 ‘on additional measures for the transition to International Financial Reporting Standards.’” [Online]. Available: https://lex.uz/docs/4746047
Д. Султанов, “Узбекистан ускоряет переход на международные стандарты финотчетности.” [Online]. Available: https://uzdaily.uz/ru/post/53013
Т. Назарова and А. Байрашев, “Что происходит с внедрением МСФО в Узбекистане?” [Online]. Available: https://podrobno.uz/cat/obchestvo/chto-proiskhodit-s-vnedreniem-msfo-v-uzbekistane/
Ф. Б. Киличева and Н. М. Имамова, “Международный опыт МСФО и его внедрение в Узбекистане,” Бюллетень Науки И Практики, vol. 8, no. 3, 2022, [Online]. Available: https://cyberleninka.ru/article/n/mezhdunarodnyy-opyt-msfo-i-ego-vnedrenie-v-uzbekistane/viewer
Д. Дергачева and Т. Шайданов, “К вопросу перехода на МСФО в Республике Узбекистане. Том 1 № 2/S,” https://inscience.uz/index.php/socinov/issue/view/5, 2020.
Н. Ф. Ашурова and З. А. Пардаева, “Современное состояние применения МСФО в системе учета и отчетностей Республики Узбекистан,” Univers. Экономика И Юриспруденция Электрон Научн Журн, vol. 1, no. 100, 2022, [Online]. Available: https://7universum.com/ru/economy/archive/item/14811
N. B. Abdusalomova, “Boshqaruv hisobi tizimida ichki nazorat va byudjetlashtirish uslubiyatini takomillashtirish,” DSc dissertation abstract, Tashkent, 2019.
R. D. Dusmuratov and U. I. Tulayev, Moliyaviy hisobot: nazariy, uslubiy va amaliy jihatlari. Tashkent: “Extremum-Press,” 2012.
И. Н. Исманов, “Сопостовления некоторых аспектов национальных стандартов бухгалтерского учёта и МСФО,” Cent. Asian J. Innov. Tour. Manag. Finance, vol. 1, pp. 14–19, 2021.
M. B. Kalonov, Daromadlar va xarajatlar hisobi uslubiyotini takomillashtirish. Tashkent: Iqtisod-moliya, 2019.
S. U. Mehmonov, “Byudjet tashkilotlarida buxgalteriya hisobi va ichki audit metodologiyasini takomillashtirish,” PhD dissertation, TMI, Tashkent, 2018.
I. K. Ochilov, “Improving the methodology of accounting and financial analysis in insurance organizations,” DSc dissertation abstract, Tashkent, 2022.
A. X. Pardayev and Z. A. Pardayeva, Boshqaruv hisobi. Tashkent: “Iqtisod-Moliya,” 2019.
N. K. Rizayev and K. R. Hotamov, “Hisob siyosatini shakllantirishda xorijiy tajribadan foydalanish zaruriyati,” J. Int. Finance Account., no. 1, Feb. 2021.
K. B. Urazov and M. E. Po‘latov, Buxgalteriya hisobi. Tashkent: «Innovatsion rivojlanish nashriyot-matbaa uyi», 2020.
Z. N. Qurbanov and K. Misirov, Moliyaviy va boshqaruv hisibi. Tashkent: Iqtisod-moliya, 2018.
С. Н. Ташназаров, Молиявий ҳисоботнинг назарий ва методологик асосларини такомиллаштириш (МҲХС ва илғор тажрибалар асосида). Tashkent: Monograph, 2018.
Sh. T. Ergasheva, Suv xo‘jaligi infratuzilmalarida boshqaruv hisobi va tahlili uslubiyoti: Monografiya (Uzbek Edition). 7 September: Tapa blanda, 2021.
B. A. Hasanov, Buxgalteriya hisobi. Tashkent: ”Iqtisodiyot dunyosi”, 2021.
Z. B. Eshpulatova, Improving the methodology of accounting for income in economic entities (based on international standards). Tashkent: Monograph, 2023.
Office of the President of Uzbekistan, “Measures for the development of agricultural sectors were discussed.” [Online]. Available: https://president.uz/uz/lists/view/6849
“National Financial Reporting Standards.” [Online]. Available: https://www.imv.uz/media/budget_activity_files/%D0%9C%D2%B2%D0%9C%D0%A1_%D0%9B%D0%BE%D0%B9%D0%B8%D2%B3%D0%B0.pdf
Samarkand Institute of Economics and Service, “‘Financial accounting 1’ and ‘Financial accounting 2’ subject programs for the students of the ‘Accounting, economic analysis and audit’ educational direction of the Samarkand Institute of Economics and Service for the 2022/2023 and 2023/2024 academic years.” Samarkand Institute of Economics and Service, 2022.
E. Z. Baratovna, “The First Application of International Financial Reporting Standards,” Kresna Soc. Sci. Humanit. Res., vol. 4, pp. 52–54, 2022.
E. Z. Baratovna, “Other comrehensive income, accounting structure and their improvement,” Themat. J. Econ., vol. 7, no. 2, 2021.
E. Z. Baratovna, “CONCEPT AND CONTENT OF OTHER COMPREHENSIVE INCOME, ACCOUNTING PRINCIPLES AND WAYS TO IMPROVE,” Eurasian J. Acad. Res., vol. 1, no. 6, pp. 84–89, 2021.
С. Н. Ташназаров, Молиявий ҳисоботнинг халқаро стандартлари. Tashkent: Tashkent Financial Economics publishing house, 2019.
K. R. Hotamov, Bilvosita soliqlar hisobi va tahlilini takomillashtirish. Tashkent: Monografiya, 2016.