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Особенности Процесса Первого Применения Международных Стандартов Финансовой Отчетности В Системе Учета И Отчетности Республики Узбекистан

Author

Listed:
  • Зафар Астанов

Abstract

В статье раскрываются особенности принятия Международных стандартов финансовой отчётности(МСФО) в системе учёта и отчётности Республики Узбекистан. Определены основные проблемы, рассмотреныобязательные исключения и необязательные освобождения при первом применении МСФО, а также требованияк раскрытию информации в первой отчётности, составленной в соответствии с МСФО. В статье даётся описаниеположений МСФО (IFRS) 1, которые должны соблюдаться компаниями при первом применении МСФО, а такжеанализируется их влияние на основные этапы перехода на МСФО.

Suggested Citation

  • Зафар Астанов, 2026. "Особенности Процесса Первого Применения Международных Стандартов Финансовой Отчетности В Системе Учета И Отчетности Республики Узбекистан," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(2), February.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:2:id:9173
    DOI: 10.5281/zenodo.18628537
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