On the issue of transition to IFRS in the Republic of Uzbekistan

Dergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, Шайданов, Темур

Жамият ва инновациялар / Общество и инновации / Society and innovations · 2020-yil

Annotatsiya

It has been established that the transition to International Financial Reporting Standards (IFRS) is an important element in the further development of both the economy as a whole and enterprises that are faced with the task of attracting private foreign capital, increasing competitiveness and entering international markets. It was determined that the application of IFRS is necessary to simplify international comparisons on the elements of financial statements, allowing investors to make effective financial decisions, since they can reliably see and understand what is happening with the company in which they want to invest. The results of the first stage of the transition of companies of the Republic of Uzbekistan to IFRS are evaluated. It was revealed that the transition to IFRS has both positive and negative sides for companies, that this process of transition to IFRS is a complex, multifaceted process that should take place in accordance with the pace of development of economic reality and correlate with the readiness of the current national system of accounting and accountants. practitioners to relevant innovations.

Maqola ma’lumotlari
MualliflarDergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, Шайданов, Темур
JurnalЖамият ва инновациялар / Общество и инновации / Society and innovations
NashriyotIn Science МЧЖ
ISSN2181-1415
Nashr sanasi2020-12-15
Jild1
Son2/S
Betlar61-74
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.47689/2181-1415-vol1-iss2/s-pp61-74
Indeksga qo‘shilgan2026-08-26

DOI: 10.47689/2181-1415-vol1-iss2/s-pp61-74 · Maqolaning asl sahifasi

Kalit so‘zlar

международные стандарты финансовой отчетности, национальные стандарты бухгалтерского учёта, трансформация, драйверы, акционерные общества, прозрачность, инвестиционная активность, кадры, international financial reporting standards, national accounting standards, transformation, joint stock companies, transparency, investment activity, personnel

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APADergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, & Шайданов, Темур (2020). On the issue of transition to IFRS in the Republic of Uzbekistan. Жамият ва инновациялар / Общество и инновации / Society and innovations, 1(2/S), 61-74. https://doi.org/10.47689/2181-1415-vol1-iss2/s-pp61-74
GOST (OAK)Dergacheva, Tatyana va b. On the issue of transition to IFRS in the Republic of Uzbekistan // Жамият ва инновациялар / Общество и инновации / Society and innovations. – 2020. – T. 1, № 2/S. – P. 61-74. – DOI: 10.47689/2181-1415-vol1-iss2/s-pp61-74.
MLADergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, and Шайданов, Темур. “On the issue of transition to IFRS in the Republic of Uzbekistan.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 1(2/S), 61-74, 2020. https://doi.org/10.47689/2181-1415-vol1-iss2/s-pp61-74
ChicagoDergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, and Шайданов, Темур. “On the issue of transition to IFRS in the Republic of Uzbekistan.” Жамият ва инновациялар / Общество и инновации / Society and innovations, 1(2/S), 61-74 (2020). https://doi.org/10.47689/2181-1415-vol1-iss2/s-pp61-74
HarvardDergacheva, Tatyana, Shaydanov, Temur, Дергачёва , Татьяна, and Шайданов, Темур (2020) ‘On the issue of transition to IFRS in the Republic of Uzbekistan’, Жамият ва инновациялар / Общество и инновации / Society and innovations, 1(2/S), 61-74. https://doi.org/10.47689/2181-1415-vol1-iss2/s-pp61-74
BibTeX
@article{dergachevatatyana2020,
  title = {On the issue of transition to IFRS in the Republic of Uzbekistan},
  author = {Dergacheva, Tatyana and Shaydanov, Temur and Дергачёва , Татьяна and Шайданов, Темур},
  journal = {Жамият ва инновациялар / Общество и инновации / Society and innovations},
  year = {2020},
  volume = {1},
  number = {2/S},
  pages = {61-74},
  doi = {10.47689/2181-1415-vol1-iss2/s-pp61-74},
  url = {https://doi.org/10.47689/2181-1415-vol1-iss2/s-pp61-74}
}

Boshqa maqola uchun iqtibos tayyorlash

Жамият ва инновациялар / Общество и инновации / Society and innovations jurnalidan boshqa maqolalar

Жамият ва инновациялар / Общество и инновации / Society and innovations — barcha maqolalar · 2020-yil arxivi

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari