XОRIJIY MАMLАKАTLАRDАGI MHXS АSОSIDА MОLIYАVIY HISОBОTLАRNI TUZISHNING АMАLDАGI HОLАTI VА АXBОRОT TЕXNОLОGIYАLАRINI QО’LLАSH.

Authors

  • Raxmonova Maftuna Qurbon qizi Oʻzbekiston Respublikasi Bank-moliya Akademiyasimagistri Author

Keywords:

Quyida bu jarayonning amaldagi holati va axborot texnologiyalarining qo‘llanilishi haqida ma'lumot berilgan: 1. Xalqaro moliyaviy hisobotlar standartlari (IFRS)

Abstract

Xorijiy mamlakatlarda xalqaro moliyaviy hisobotlar standartlari (IFRS) asosida moliyaviy hisobotlarni tuzish jarayoni zamonaviy texnologiyalar va amaliyotlar bilan qo‘llab-quvvatlanadi. 

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References

Accounting Standards Board of Japan (ASBJ). Japanese generally accepted accounting principles (JGAAP) Accounting Standard for Accounting Policy Disclosures, Accounting Changes and Error Corrections. www.asb.or.jp/en/jp-gaap/accounting_standards/y2020/2020-0331-03.html

APB 22: Disclosure of Accounting Policies APB 22 STATUS. APB 22, Footnote 1-See APB Statement No. 4, This Opinion amends Statement No. 4 insofar as it relates to disclosure of accounting policies. www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176156418903&acc

Benjamin Young 2008. «Bank Cost Control» Business & Economics, UK. 2008, –306 r.

Donald Resseguie 2017. James M. Koltveit Accounting for Banks, LexisNexis United States, 2017.

IAS 8 "Accounting Policies, Changes in Accounting Estimates and Errors"https://www.ifrs.org/issued-standards/list-of-standards/ias-8-accounting-policies-changes-in-accounting-estimates-and-errors/

(Ind AS 8) Accounting Policies, Changes in Accounting Estimates and Errors# http://www.mca.gov.in/Ministry/pdf/IndAS8_2019.pdf

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Published

2024-11-01