SPECIFIC ASPECTS OF ORGANIZING ACCOUNTING IN JOINT VENTURES
Keywords:
International Financial Reporting Standards, accounting, joint venture, financial reporting, accounting policy, qualitative description of financial statements, foreign and potential investorsAbstract
The article examines the procedure for establishing accounting policies for organizing accounting in joint ventures based on international standards. It covers aspects of recording relevant accounting transactions, reflecting them in financial statements, as well as preparing reliable information for decision-making by foreign and potential investors.
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References
Law of the Republic of Uzbekistan "On Accounting." New edition. April 13, 2016, No. ZRU-404, www.lex.uz.
Decree of the President of the Republic of Uzbekistan No. PQ-4611 dated February 24, 2020 "On Additional Measures for the Transition to International Financial Reporting Standards" https://lex.uz/docs/4746047
Law of the Republic of Uzbekistan "On Joint-Stock Companies and Protection of Shareholders' Rights." New edition. Tashkent, May 6, 2014, No. ZRU-370.
Law of the Republic of Uzbekistan "On Limited Liability Companies." https://www.lex.uz/acts/22525
Regulation "On the deadlines for submission of financial statements, as well as their composition and content," developed by the Ministry of Economy and Finance and approved by Appendix 1 to Order No. 181 dated October 8, 2024.
Michael R. Czinkota, Ilkka A. Ronkainen, Suraksha Gupta. International Business. Cambridge University Press, 2021. - 588p.
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https://hbr.org/2021/04/research-joint-ventures-that-keep-evolving-perform-better
https://www.ifac.org/publications-resources/accountability-now-brochure.
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