DIRECTIONS FOR IMPROVING THE AUDIT OF OBLIGATIONS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES
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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..
2. Civil Code of the Republic of Uzbekistan
3. BHMS entitled "Conceptual framework for preparation and presentation of financial statements".
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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.
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7. www.ifrs.org.ua / mejdunarodnyy-standarty-finansovoy-otchyotnosti/
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