IMPROVEMENT OF CASH ACCOUNTING ON THE BASIS OF INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss5-pp334-344Abstract
In this article, the main problems in the accounting of cash and equivalents, the transition from strictly regulated accounting to accounting based on the principles of MFRS are recommended. On the basis of foreign experiences, proposals were developed to improve the composition of cash and cash equivalents. Accounts for recording cash flows have been included in the working chart of accounts of enterprises, and their accounting procedures have been developed. The issues of IFRS No. 15 “Revenue from Contracts with Customers”, IAS No. 21 “The Effects of Changes in Foreign Exchange Rates” and International Standards on Accounting for Financial Instruments” on the organization of cash accounting, and the liberalization of cash transactions were studied.
Keywords:
cash cash equivalents operational activity investment activity financial activity head cashier petty cashierReferences
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