Different Aspects of the Interpretation of Accounting Policies in National and International Standards of Accounting
Keywords:
accounting, accounting policy, financial statement, financial accounting, management accounting, tax
Abstract
The article researched the methodological aspects of creating an accounting policy. As a result of research, different aspects of accounting policy interpretation in national and international accounting standards have been revealed.
References
1. IAS 8 «Accounting Policies, Changes in Accounting Estimates and Errors». www.ifrs.org
2. NSA Uzbekistan No. 1 «Accounting policy and financial statement». www.lex.uz
3. Denis Lugovskу, Mikhail Kuter. Accounting Policies, Accounting Estimates and Its Role in the Preparation of Fair Financial Statements in Digital Economy. Integrated Science in Digital Age (pp.165-176), 2020. DOI:10.1007/978-3-030-22493-6_15
4. Accounting policies, judgments and estimates. www.kpmg.com
5. Barry Elliott, Jamie Elliott. Financial accounting and reporting. Manual. 13th Edition. © Pearson Education Limited. 2009. Page 961.
2. NSA Uzbekistan No. 1 «Accounting policy and financial statement». www.lex.uz
3. Denis Lugovskу, Mikhail Kuter. Accounting Policies, Accounting Estimates and Its Role in the Preparation of Fair Financial Statements in Digital Economy. Integrated Science in Digital Age (pp.165-176), 2020. DOI:10.1007/978-3-030-22493-6_15
4. Accounting policies, judgments and estimates. www.kpmg.com
5. Barry Elliott, Jamie Elliott. Financial accounting and reporting. Manual. 13th Edition. © Pearson Education Limited. 2009. Page 961.
Published
2022-11-12
How to Cite
Kizi, Z. Z. R. (2022). Different Aspects of the Interpretation of Accounting Policies in National and International Standards of Accounting. International Journal on Economics, Finance and Sustainable Development, 4(11), 37-42. https://doi.org/10.31149/ijefsd.v4i11.3647
Section
Articles
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