ISSUES OF ADAPTING ACCOUNTING AND FINANCIAL REPORTING OF ROAD TRANSPORT ENTERPRISES TO NATIONAL AND INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.5281/zenodo.22536341Keywords:
road transport, accounting, financial reporting, national standards, international standards, IFRS, depreciation, revenue recognition, transformationAbstract
This article analyzes the specific features of accounting and financial reporting at road transport enterprises, along with the pressing issues of adapting them to the requirements of the National Accounting Standards (NAS) of the Republic of Uzbekistan and International Financial Reporting Standards (IFRS). A comparative analysis is conducted of national and international approaches to accounting objects specific to the industry — such as fixed assets, depreciation, fuel and lubricants, and revenue recognition from freight and passenger transportation services — and practical recommendations are developed.
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References
O‘zbekiston Respublikasi Moliya vazirligining Buxgalteriya hisobining milliy standartlari (BHMS 4, 5, 6, 21).
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O‘zbekiston Respublikasining «Auditorlik faoliyati to‘g‘risida»gi Qonuni, 2021 yil 25 fevral, O‘RQ-677-son. Toshkent. https://lex.uz/docs/5311424.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
