Improvement of inventory accounting audit based on international standards
DOI:
https://doi.org/10.5281/zenodo.15648517Ключевые слова:
inventory, materials, cost, goods, international auditing standards, national accounting standards, international financial reporting standards, finished products.Аннотация
At a time when the current world economy is becoming more and more global, it is urgent to improve the
inventory accounting, which is one of the important elements of financial statements, based on international standards.
For this reason, this article examines the issues of improving inventory in accordance with international standards.
Библиографические ссылки
Law of the Republic of Uzbekistan dated February 25, 2021 “On Auditing Activities” No. ORQ-677
Law of the Republic of Uzbekistan dated April 13, 2016 “On Accounting” No. ORQ-404.
NSA No. 4 entitled “Inventories”.
IFRS No. 2 entitled “ Inventories “.
Bobojonov O., Jumaniozov K. Financial accounting. - T.: “Finance” publishing house, 2002. -672- p.
Hayitboyev.MI Evaluation of inventories and features of disclosing information about them in financial statements //
“Economics and Finance” scientific electronic journal. 2019, No. 657 April 30
Ochilov IK, Gurbanboyev JE Financial accounting. Study guide. - T.: “Economy-Finance”, 2007. -p. 488.
Khasanov B.A., Akramov A.B. Букҳгалтерскй учет и финансовая отчетност товарноматериалнйх запасов
полйграфических предприятий. // “Economy and innovative technologies” scientific electronic journal. 2018, No. 2,
March-April.
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