Илғор иқтисодиёт ва педагогик технологиялар 3-jild 4-son (2026) · 460-464-betlar
METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS
Eshniyazova, Yulduz, Эшниязова, Юлдуз, Eshniyazova, Yulduz
Annotatsiya
The article investigates the methodology for building a unified management accounting and analytical system based on IFRS. It identifies the methodological causes of repeated data entry, incompatible analytical codes and the loss of a transaction’s trace as it moves towards the report. A methodology is proposed for recording a business transaction once in an authoritative information source and for continuously tracking its subsequent movement on the basis of a unique identifier and multidimensional analytical attributes. The main conclusion is that the reliability of management reporting is formed at the stage of registration rather than at the stage of data processing.
unified accounting and analytical systemsingle registrationunique identifieranalytical attributesdata architecturetraceabilityaudit trailIFRSmanagement accountingединая учётно-аналитическая система
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.