ORGANIZATION OF ACCOUNTING IN ENTERPRISES: MODERN TRENDS AND DEVELOPMENT PROSPECTS.
DOI:
https://doi.org/10.55640/Keywords:
financial accounting reform, digital transformation, IFRS integration, internal control effectiveness, accounting profession development.Abstract
This study examines the current state of financial accounting in Uzbek enterprises, compares the qualitative changes and quantitative indicators that have occurred during the reform process. The author has developed an analytical table reflecting the dynamics of improvement; each conclusion is cited. The article is aimed at applying international standards to local conditions and assessing the practical effectiveness of digital transformation.References
Republic of Uzbekistan. Law "On Accounting". — Tashkent, 2016.
2. Resolution of the President of the Republic of Uzbekistan No. PQ-4611. — Tashkent, 2020.
3. Ministry of Finance of the Republic of Uzbekistan. IFRS Implementation Action Plan 2021–2025. — Tashkent, 2021.
4. National Accounting Standards. — Tashkent: Ministry of Finance, 2022.
5. Needles B., Powers M. Principles of Accounting. — 14th ed. — Boston: Cengage Learning, 2023. — 896 p.
6. Drury C. Management and Cost Accounting. — 11th ed. — Hampshire: Cengage Learning, 2022. — 784 p.
7. ACCA. Digital Accountancy: Global Workforce Survey 2023. — London: ACCA Publishing, 2023. — 58 p.
8. Deloitte. Global CFO Survey: Finance in the Digital Age. — New York: Deloitte Insights, 2023. — 44 p.
9. World Bank. Doing Business 2024. — Washington: The World Bank, 2024. — 218 p.
10. Karimov AA Adaptation of IFRS to national practice: problems and solutions // Economics and Finance. — 2023. — No. 4. — P. 45–58.
11. Tashkent Financial Institute. The effectiveness of automation: an empirical analysis. — Tashkent: TFI Publishing House, 2023. — 114 p.
12. State Tax Committee of the Republic of Uzbekistan. Statistical data. — URL: www.soliq.uz (access date: 15.11.2024).
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
