PECULIARITIES OF ORGANIZING FINANCIAL ACCOUNTS IN RAILWAY TRANSPORT ENTERPRISES BASED ON INTERNATIONAL STANDARDS

Authors

Abstract

The article deals with the preparation of financial accounts in railway transport enterprises, the formation of accounting policies, the documentation of data and the reflection in financial reports and management in accordance with international standards.

Keywords:

railway transport enterprises financial accounting international standards of financial reporting financial reporting changes in accounting policy estimates, correction of errors of past periods retrospective prospective methods

References

Arnold J., Hope T., Southworth A., Kirkham L. (1994) Financial Accounting. 2-nd ed. Prentice Hall, P. 10.

Getman V. G., Terexova V. A., Shneydman L. Z. (2004) Finansovыy uchet. M.: Finansы i statistika, 784 s.

Kieso D.E., Weygandt J.J., Warfield T.D. (2004) Intermediate Accounting. 11-th ed. N.Y.: John Wiley & Sons Inc., P. 2.

Kondrakov N.P. (2008) Buxgalterskiy uchet. –M.: INFRA-M, 717 s.

Mirziyoev Sh. (2021) O‘zbekiston Respublikasi Prezidenti Shavkat Mirziyoev 2021-yil 20 avgust kuni mamlakatimiz tadbirkorlari bilan ochiq muloqot.

Misirov K.M. (2023) One of the most critical concerns now is the transition to a green economy. INTERNATIONAL JOURNAL ON ECONOMICS, FINANCE AND SUSTAINABLE DEVELOPMENT E-ISSN: 2620-6269. https://journals.researchparks.org/index.php/IJEFSD Vol. 5 No. 12 | December.

Misirov X.M. (2023) Temir yo‘l transporti korxonalarida aktivlar hisobini xalqaro standartlar asosida tashkil qilishning o‘ziga xos jihatlari. “IQTISODIYOT VA TURIZM” xalqaro ilmiy va innovatsion jurnali №5(13). 83-91 b.

Needles B.E., Anderson H.R., Caldwell J.C. (1987) Principles of Accounting. 3-nd ed. Houghton Mifflin Company, P. 10.

O‘zbekiston Respubliksining “Buxgalteriya hisobi to‘g‘risida”gi Qonuni yangi tahriri (13.04.2016 yildagi O‘RQ-404 son).

Pardaev A.X., Pardaeva Z.A. (2019) Boshqaruv hisobi: Darslik /- T.: “Iqtisod-Moliya”, -556 b.

Qaror (2020) O‘zbekiston Respublikasi Prezidentining 2020 yil 24 fevraldagi «Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida»gi PQ-4611-sonli Qarori. https://lex.uz/docs/4746047.

Sutton T. (2004) Corporate Financial Accounting and Reporting. 2-nd ed. Pearson Education Limited, P. 2.

Downloads

Published

How to Cite

PECULIARITIES OF ORGANIZING FINANCIAL ACCOUNTS IN RAILWAY TRANSPORT ENTERPRISES BASED ON INTERNATIONAL STANDARDS. (2024). Economic Development and Analysis, 2(9), 139-144. https://doi.org/10.60078/2992-877X-2024-vol2-iss9-pp139-144