International financial reporting standards and its implementation into uzbekistan accounting system
Ключевые слова:
implementation of International Financial Reporting Standards, accounting system, statutory regulation, voluntary adoption, financial resultsАннотация
This study illustrates the process of implementing IFRS in Uzbekistan. The
article deals with the description of the system of statutory regulation and its
development through the process of International Financial Reporting Standards
implementation. The problematic issues concerning the current state of the system of
statutory regulation are systemized. The practical application of different accounting
systems by Uzbek companies during the transition to International Financial
Reporting Standards followed. The specifics of the financial statements performance
are analyzed.
Библиографические ссылки
Albu, N., Albu, C.N. International Financial Reporting Standards in an
Emerging Economy: Lessons from Romania // Australian Accounting Review 22 (4),
pp. 341-352.
Alon, A. Complexity and Dual Institutionality: The Case of IFRS Adoption
in Russia // Corporate Governance (Oxford) 21 (1), 2013. pp.42-57.
Christensen, H.B., Hail, L., Leuz, C. Mandatory IFRS reporting and changes
in enforcement // Journal of Accounting and Economics 56 (2-3), 2013. pp. 147-177.
Fiori, G., di Donato, F., Macciocchi, D. IFRS and international differences:
An empirical analysis on their application worldwide // Corporate Ownership and
Control 11 (2 G), 20014. pp. 542-551.
Fox, A., Hannah, G., Helliar, C.,Veneziani, M. The costs and benefits of
IFRS implementation in the UK and Italy // Journal of Applied Accounting Research
(1), 2013. pp. 86-101.
Hassan, E.A., Rankin, M., Lu, W. The Development of Accounting
Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective //
The International Journal of Accounting (4 August), 2014. Article in press
Implementation of International Financial Reporting Standards (IFRS) and
the Quality of Financial Statement Information In Indonesia.. Research Journal of
Finance and Accounting 4(19):200-209. December 2018. - P. 200.
Paseková, M., Crhová, Z., Strouhal, J.,Řezanková, H. Positioning of Czech
accountants towards IFRS implementation // WSEAS Transactions on Business and
Economics 11 (1), 2014. pp. 283-292.
Pope, P.F., McLeay, S.J. The European IFRS experiment: Objectives,
research challenges and some early evidence // Accounting and Business Research 41
(3), 2011. pp. 233-266.
Rózsa, I.B. Difficulties of applying IFRS in continental Europe from the
perspective of codification // Periodica Polytechnica, Social and Management
Sciences 21 (2), 2013. pp. 91-97.
Klichova G.S., Iskhakov A.T. The use of solar batteries in agriculture and
accounting of generated electricity // Mediterranean Journal of Social Sciences.-
Vol.5, No12, (2014)-pp.145 – 148.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Copyright (c) 2022 Архив научных исследований
Это произведение доступно по лицензии Creative Commons «Attribution-NonCommercial-NoDerivatives» («Атрибуция — Некоммерческое использование — Без производных произведений») 4.0 Всемирная.