Файл: Utemuratova M. P.docx

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3. 
   record the results of monitoring the economic activities of the enterprise, organization, institution in special documents;
   

g) summarizing and grouping information re- flected in special documents, establishing control over economic processes and influencing them.

The above functions of accounting are of great im- portance in drawing up economically based current and future plan indicators of some enterprises, institutions and organizations and the entire national economy, as well as in monitoring their implementation.

Accounting has 3 main tasks[6]:

1. 
   Control over the implementation of the plan. In enterprise accounting, this task is defined as follows:
   
   1. 
      Product (work, service) production plan im- plementation, monitoring and control of the nomencla- ture, type, quality of the products specified in the plan, determining the growth factors of the plan implementa- tion;
      
   2. 
      Calculating the cost of products, finding the factors to gradually reduce the cost;
      
   3. 
      Control of the fulfillment of profitability lev- els of enterprises.
      
   4. 
      Monitoring the implementation of the busi- ness-financial plan.
      
2. 
   Calculating the cost of products, finding the fac- tors to gradually reduce the cost;
   
3. 
   Control of the fulfillment of profitability levels of enterprises.
   
   1. 
      Monitoring the implementation of the busi- ness-financial plan.
      

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In order to achieve uniformity in accounting and reporting, to increase the reliability and timeliness of accounting and reporting information, the countries have state regulation of accounting and reporting.

Analyze and result of research work.

The Ministry of Finance is preparing a new ver- sion of the Law «On Accounting». The goal is to har- monize the accounting system with the current Tax Code, take into account the introduction of IFRS in the law and help improve the professionalism of account- ants.

By 2024, a qualitatively new law should appear, which will take into account all the new accounting re- quirements [10].

First, in 2019, a new version of the Tax Code was adopted, according to which taxpayers, in addition to accounting, keep tax records. Those. these 2 types of accounting are separated. This is not reflected in the Accounting Law.

Secondly, according to No.4611 dated February 24, 2020, joint-stock companies, commercial banks, in- surance organizations and legal entities - large taxpay- ers, starting from January 1, 2021, organize accounting, and starting from the results of 2021 - draw up financial statements based on IFRS.

Thirdly, No.4611 provides for the improvement of NAS and their harmonization with IFRS. The Ministry of Finance is cooperating on this issue with the IFRS Foundation and ADB. In particular, a unified National Financial Reporting Standard based on IFRS for small and medium-sized businesses is currently being devel- oped.

Fourthly, the Law should include a rule on the publication of financial statements in the public domain on a resource specially created for this purpose. Our business is not accustomed to disclosing data, but over time it becomes necessary.

Fifth, Art. 25 of the Law, it contains requirements to submit quarterly reports. According to No.419 dated November 10, 2022, from January 1, 2023, is cancelled the requirement for accounting entities to submit quar- terly financial statements to tax and statistical authori- ties.

Sixth, personnel issues require attention. The cur- rent version of the Law does not contain such concepts as “professional accountant”, “certified professional accountant”, “certified professional accountant”, etc.

Seventh, the number of companies providing out- sourcing services in the field of accounting is growing from year to year. However, there are no norms in the current legislation establishing requirements for them, including:

regulating the quality control of such services; establishing requirements for the qualifications

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of

employees and compliance with the Code of Ethics for Professional Accountants[7];

eliminating the possibility of a conflict of interest.

Eighth, it is necessary to prescribe the activities of the Council for the Development of Accounting Meth- odology. It should become a bridge between account- ants, tax consultants, auditors, on the one hand, and the Ministry of Finance, the Central Bank and other state regulatory bodies, on the other.

Methodological problems, first of all, should be discussed not in social networks, but in the Council. And this body should contribute to their prompt solu- tion. For this to work effectively, the mechanisms of interaction must be prescribed in the Law.

In addition to the changes discussed above, it should also be noted about the Accounting Policy, where it is mandatory to issue an order for the organi- zation[8]. The order stipulates the methodological, technical and organizational aspects of accounting. The accounting policy of the organization includes[9]:

a description of the accepted methods of account-

ing;

chart of accounts of the organization's accounting; the forms of primary documents and accounting registers used by the organization, if they differ from

the standard ones;

regulation of the movement of primary documents and registers in the accounting of the organization.

When forming the accounting policy of the organ- ization, it is necessary to proceed from: isolation of the accounting of the property and obligations of the organ- ization from the property and obligations of other legal entities and individuals; business continuity of the or- ganization; sequence of application of accounting poli- cies; temporal certainty of the facts of economic activ- ity.

Conclusion

Due to the fact that foreign and joint firms have appeared on the market of Uzbekistan, it is necessary to follow generally accepted accounting principles, which are divided into two categories:

principles of change (estimation), which deter- mine the moment of reflection of the event in account- ing and the amount recorded in accounting

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registers;

disclosure principles that describe the qualitative characteristics of the information to be contained in the financial statements.

According to the national accounting standard “In- come from core business activities” these principles are enshrined as a conceptual basis for reporting. Account- ing data and reporting compiled on their basis require audit confirmation, which is associated with three prob- lems:

1. 
   confirmation of the reliability of financial statements;
   
2. 
   the role of the audit report in the financial statements;
   
3. 
   the accuracy of reporting data, confirmed by the auditor's report. Each owner sets the criteria for the credibility of accounting data, however, foreign part- ners need the opinion of an expert auditor, who must confirm or refute the finality of these criteria, their jus- tification.
   

Thus, the audit report allows users of financial statements with very different approaches of owners to accounting methodology to treat financial statements with sufficient confidence.

References

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   B. K. Zumanova et al., “Management strategy for the resources of financial corporations in the repub- lic of Kazakhstan,” Int. J. Econ. Perspect., vol. 10, no. 4, pp. 218–227, 2016.
   
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   C. Fuchs, “The implications of new infor- mation and communication technologies for sustaina- bility,” Environ. Dev. Sustain., vol. 10, no. 3, pp. 291– 309, 2008, doi: 10.1007/s10668-006-9065-0.
   
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   И. С. Б. С.Е.Егорова, “Цифровизация бух- галтерского учета: перспективы и возможности,” pp. 3–7, 2019.
   
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   Н. давлат педагогика Институти, Бухгалте- рия ҳисоби назарияси. 2007.
   
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   Maria Goreti usboko, “No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title,” Gastrointest. Endosc., vol. 10, no. 1, pp. 279–288, 2018, [Online]. Available: http://dx.doi.org/10.1053/j.gas- tro.2014.05.023%0Ahttps://doi.org/10.1016/j.gie.2018
   

.04.013%0Ahttp://www.ncbi.nlm.nih.gov/pub- med/29451164%0Ahttp://www.pubmedcen- tral.nih.gov/articlerender.fcgi?ar-

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