DIRECTIONS FOR IMPROVING THE AUDIT OF OBLIGATIONS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES

Amirov Asqar  Aktamovich

doi:10.31149/ijefsd.v5i7.4690

Amirov Asqar Aktamovich Chief accountant of Tashkent University of Information Technologies named after Muhammad Al-Khwarizmi

DOI: https://doi.org/10.31149/ijefsd.v5i7.4690

Keywords: Obligations, international standards of financial accounting, national accounting standards, profit tax, lease, employee income

Abstract

This article highlights the differences and features of accounting for liabilities according to National accounting standard (NAS) and National accounting standard (NAS) in the context of the transition to the digital economy . Also from BHMS account of liabilities The problematic aspects that arise in the process of transformation of National accounting standard (NAS) are highlighted and proposals are given.

References

1. Law of the Republic of Uzbekistan "On Auditing Activity" No. ORQ-677
2. Civil Code of the Republic of Uzbekistan
3. BHMS entitled "Conceptual framework for preparation and presentation of financial statements".
4. Bolshoi accountant's dictionary / Pod editor. A.N. Azriliana. - M.: Institute of modern economics, 1999. - 574 p
5. Generalova N.V. MSFO (IAS) 23 "Zatraty po zaymam" - Accounting, 2005, No. 6 Mejdunarodnye standarty finansovoy otchetnosti / Pod ed. I.A. Smirnovoy - M.: Finance and statistics, 2005, p. 197.
6. http://www. audit.uz.
7. www.ifrs.org.ua / mejdunarodnyy-standarty-finansovoy-otchyotnosti/