The article reveals the features of the adoption of IFRS in accounting and reporting of the Republic of Uzbekistan. The main problems are revealed, mandatory exceptions and optional exemptions are considered in relation to the first application of IFRS, as well as requirements for disclosure of information in the first statements prepared in accordance with IFRS The article describes the provisions of IFRS 1, which must be observed by companies when applying IFRS for the first time, and also discusses their impact on the main stages of transition to IFRS.
| Mualliflar | Misirov Komoliddin Mamasabirovich |
|---|---|
| Jurnal | Innovative Multidisciplinary Journal of Applied Technology |
| Nashriyot | ТДТУ Қўқон филиали |
| ISSN | 2995-486X, 2995-486x |
| Nashr sanasi | 2024-05-13 |
| Jild | 2 |
| Son | 4 |
| Betlar | 65-71 |
| Til | Ingliz |
| Indeksga qo‘shilgan | 2026-08-26 |
International Financial Reporting Standards, reporting, transparency, assets, liabilities, exclusion.
| APA | Misirov Komoliddin Mamasabirovich (2024). Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan. Innovative Multidisciplinary Journal of Applied Technology, 2(4), 65-71. https://www.multijournals.org/index.php/innovative/article/view/870 |
|---|---|
| GOST (OAK) | Misirov Komoliddin Mamasabirovich Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan // Innovative Multidisciplinary Journal of Applied Technology. – 2024. – T. 2, № 4. – P. 65-71. |
| MLA | Misirov Komoliddin Mamasabirovich. “Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan.” Innovative Multidisciplinary Journal of Applied Technology, 2(4), 65-71, 2024. https://www.multijournals.org/index.php/innovative/article/view/870 |
| Chicago | Misirov Komoliddin Mamasabirovich. “Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan.” Innovative Multidisciplinary Journal of Applied Technology, 2(4), 65-71 (2024). https://www.multijournals.org/index.php/innovative/article/view/870 |
| Harvard | Misirov Komoliddin Mamasabirovich (2024) ‘Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan’, Innovative Multidisciplinary Journal of Applied Technology, 2(4), 65-71. https://www.multijournals.org/index.php/innovative/article/view/870 |
| BibTeX | @article{misirovkomoliddinmamasabirovich2024,
title = {Features of the Process of First Application of International Financial Reporting Standards in the Accounting and Reporting System of the Republic of Uzbekistan},
author = {Misirov Komoliddin Mamasabirovich},
journal = {Innovative Multidisciplinary Journal of Applied Technology},
year = {2024},
volume = {2},
number = {4},
pages = {65-71},
url = {https://www.multijournals.org/index.php/innovative/article/view/870}
} |
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