ORGANIZATION OF ACCOUNTING POLICY IN UZBEKISTAN ON THE BASIS OF INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss1-pp341-352Abstract
The article presents scientific proposals and practical recommendations for the formation of accounting policy in the Republic on the basis of the requirements of international standards of financial reporting, improvement of its methodology. In the formation of accounting policy, special attention is paid to its general, methodological, technical and organizational issues. The report also mentions the development of accounting policy for accounting and tax purposes, the requirements for it, amendments to the accounting policy, the procedure for reflecting assets and liabilities in the accounting policy.
Keywords:
international standards of financial reporting accounting policy changes in the account errors in accounting policy financial statements methodological aspects of accounting policyReferences
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