Nameofthestandard
|
ValidationDate
|
NAS 0
|
Conceptual Framework for Preparation and Presentation of Financial Statements
|
August 24, 1998
|
NAS 1
|
Accounting policy and financial reporting
|
August 24, 1998
|
NAS 2
|
Income from major business activities
|
September 4, 1998
|
NAS 3
|
FinancialReports
|
September 4, 1998
|
NAS 4
|
Commoditystocks
|
August 28, 1998
|
NAS 5
|
Basictools
|
January 30, 2004
|
NAS 6
|
Rentaccount
|
July 2, 2004
|
NAS 7
|
Intangibleassets
|
July 7, 2005
|
NAS 8
|
Accounting for investments in consolidated financial statements and associates
|
October 26, 1999
|
NAS 9
|
BulletinoftheWelfare
|
January 6, 1998
|
NAS 10
|
Government subsidy accounts and government support information
|
December 13, 1998
|
NAS 11
|
Costs of scientific research and experimental development
|
January 6, 1998
|
NAS 12
|
AccountingforFinancialInvestments
|
January 26, 1999
|
NAS 14
|
PrivateEquityReport
|
April 17, 2004
|
NAS 15
|
Accountingbalance
|
2003 y. March 20
|
NAS 16
|
Unforeseen cases of economic activity after the date of accounting balance sheet and occurrence
|
January 1, 1999
|
NAS 17
|
CapitalConstructionContractContracts
|
FromJanuary 1, 1999
|
NAS 19
|
Organization and conduction of inventory
|
November 2, 1999
|
NAS 20
|
On Simplified Accounting and Reporting by Small Entrepreneurship Entities
|
January 24, 2000
|
NAS 21
|
Application Manual for Accounting and Financial Accounting for Financial-Economic Activity of the Entrepreneurship
|
October 23, 2002
|
NAS 22
|
Calculation of assets and liabilities denominated in foreign currency
|
2004 May 31
|
NAS 23
|
Formation of financial reporting in reorganization
|
July 7, 2005
|
NAS 24
|
Debtsettlementexpense
|
August 28, 2009
|
As you know, each country has a unique accountability and reporting method. However, as a result of the capitalization of several countries, it became necessary to develop international accounting standards. In order to solve this problem and eliminate the existing problems, in 1973 a committee on international financial reporting was set up and 36 international standards of the International Financial Reporting Standards were developed by the Committee as of February 21, 2011. In addition, the above standards have been compiled of 18 titles and 11 titles. The rules established by international standards have a recommendation.
Accounting and reporting in the Republic of Uzbekistan, development and approval of national accounting standards are entrusted to the Ministry of Finance. The Ministry of Finance is working towards complying with international standards in accounting and financial reporting .
The Ministry of Finance of the Republic of Uzbekistan has developed and approved national accounting standards from 0 to 24. These are the standards of accounting that are currently validated and practiced in practice, with the basic principles and accounting principles set out in the table (Table).
Internationally accepted accounting and statistical system of the Republic of Uzbekistan on the implementation of the measures being
Do'stlaringiz bilan baham: |