Илғор иқтисодиёт ва педагогик технологиялар Volume 1 Issue 3 (2024) · pp. 218-229
FOREIGN EXPERIENCE IN FORMING ACCOUNTING POLICY
Kurbanbaev, Jurabek, Курбанбаев, Журабек, Курбанбаев, Журабек
Abstract
The article broadly covers the necessity and importance of accounting policies, the requirements for their formation and the factors affecting them, as well as the methodological foundations of the formation of accounting policies based on international financial reporting standards. Also, the selection of accounting policies, changes in accounting estimates, and the methods used in the formation and application of accounting policies in the USA, Europe and Asian countries, as well as their regulatory and legal documents, are studied. Opinions and scientific recommendations are given on the aspects of foreign experiences that can be applied in our practice.
учетная политикавыбор учетной политикиизменения в учетных оценкахприменение учетной политикиaccounting policiesselection of accounting policieschanges in accounting estimatesapplication of accounting policiesҳисоб сиёсатиҳисоб сиёсатини танлаш
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