Improvement of accounting and methodology in organization of joint ventures
Автор: Yakubov U.K.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 4-2 (74), 2021 года.
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The article describes the organization of accounting in joint ventures on the basis of international standards and the analysis of issues related to its role in attracting investment to Uzbekistan. Based on the results of the analysis, the main sources and directions of investment are projected to increase due to private investment (including public-private partnership). It is based on the fact that the attraction of investments in Uzbekistan depends in many respects on the fact that business entities conduct accounting and reporting in accordance with international standards.
Branch, consolidation, dividends, profit, losses, assets, passive
Короткий адрес: https://sciup.org/170183421
IDR: 170183421 | DOI: 10.24412/2411-0450-2021-4-2-259-263
Список литературы Improvement of accounting and methodology in organization of joint ventures
- Speech by the President of the Republic of Uzbekistan Sh. Mirziyoyev at a video conference dedicated to the discussion of the parameters of the State Budget for 2021 on 19 October this year. People's Word newspaper, October 20, 2020, 20220 (7722).
- Averchev I.V. IFRS-2012. Comments and application practice. Appendix to the journal "Accounting". - №11. - 2012. - M.: Editorial office of the journal "Accounting", 2012. - Part 1. 552 p.
- Astanakulov, O.T., Kuchkovskaya, N.V., Bataeva, P.S., Khokhlova, N.I., Calesci, M. Providing innovative processes in the economic development of the Russian Regions.2019. Academy of Entrepreneurship Journal 25(4), P. 1-9
- Umarov, B.S. "Tax benefits for stimulations of foreign investments in real economy of Uzbekistan". Finance India 2018. 32(2), P. 537-546.
- International Accounting Standard 27 - "Separate financial statements".
- International Accounting Standard 28 - "Investments in affiliated businesses and joint ventures".
- IFRS 3 - "Business Associations".
- IFRS 10 - "Consolidated Financial Statements".
- IFRS 11 - Joint Venture Agreement.
