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)summarizingandgroupinginformationre-flected in special documents, establishing control overeconomicprocessesand influencingthem.Theabovefunctionsofaccountingareofgreatim-portanceindrawingupeconomicallybasedcurrentandfuture plan indicators of some enterprises, institutionsand organizations and the entire national economy, aswellasin monitoringtheir implementation.Accountinghas3maintasks[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 andreporting, to increase the reliability and timeliness ofaccountingandreportinginformation,thecountrieshavestateregulationofaccountingand 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 TaxCode,takeintoaccounttheintroductionofIFRSinthelaw 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 wasadopted, according to which taxpayers, in addition toaccounting, keep tax records. Those. these 2 types ofaccounting are separated. This is not reflected in theAccounting Law.Secondly, according to No.4611 dated February24,2020,joint-stockcompanies,commercialbanks,in-surance organizations and legal entities - large taxpay-ers,startingfromJanuary1,2021,organizeaccounting,andstartingfromtheresultsof2021-drawupfinancialstatementsbasedonIFRS.Thirdly,No.4611providesfortheimprovementofNAS and their harmonization with IFRS. The Ministryof Finance is cooperating on this issue with the IFRSFoundation and ADB. In particular, a unified NationalFinancial Reporting Standard based on IFRS for smalland medium-sized businesses is currently being devel-oped.Fourthly, the Law should include a rule on thepublicationoffinancialstatementsinthepublicdomainon a resource specially created for this purpose. Ourbusiness is not accustomed to disclosing data, but overtimeitbecomesnecessary.Fifth, Art. 25 of the Law, it contains requirementstosubmitquarterlyreports.AccordingtoNo.419datedNovember10,2022,fromJanuary1,2023,iscancelledthe 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 conceptsas“professionalaccountant”,“certifiedprofessionalaccountant”,“certifiedprofessionalaccountant”,etc.Seventh, the number of companies providing out-sourcing services in the field of accounting is growingfrom year to year. However, there are no norms in thecurrent legislation establishing requirements for them,including:regulating the quality control of such services;establishingrequirementsfor the qualifications

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ofemployees and compliance with the Code of Ethics forProfessionalAccountants[7];eliminatingthepossibilityofaconflictofinterest.Eighth,itisnecessarytoprescribetheactivitiesofthe Council for the Development of Accounting Meth-odology. It should become a bridge between account-ants,taxconsultants,auditors,ontheonehand,andtheMinistry of Finance, the Central Bank and other stateregulatorybodies, onthe other.Methodological problems, first of all, should bediscussed 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 ofinteraction mustbeprescribedintheLaw.Inadditiontothechangesdiscussedabove,itshouldalsobenotedabouttheAccountingPolicy,where it is mandatory to issue an order for the organi-zation[8].Theorderstipulatesthemethodological,technicalandorganizationalaspectsofaccounting.Theaccountingpolicyofthe organizationincludes[9]:adescriptionoftheacceptedmethodsofaccount-ing;chartofaccountsoftheorganization'saccounting;theformsofprimary documentsandaccountingregistersusedbytheorganization,iftheydifferfromthestandardones;regulationofthemovementofprimarydocumentsandregistersintheaccounting oftheorganization.Whenformingtheaccountingpolicyoftheorgan-ization, it is necessary to proceed from: isolation of theaccountingofthepropertyandobligationsoftheorgan-ization from the property and obligations of other legalentities 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 haveappearedonthemarketofUzbekistan,itisnecessarytofollowgenerallyacceptedaccountingprinciples,whicharedividedintotwo categories:principlesof change(estimation),which deter-mine the moment of reflection of the event in account-ingand theamountrecordedinaccounting

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registers;disclosure principles that describe the qualitativecharacteristicsoftheinformationtobecontainedinthefinancialstatements.Accordingtothenationalaccountingstandard“In-comefromcorebusinessactivities”theseprinciplesareenshrinedasaconceptualbasisforreporting.Account-ing data and reporting compiled on their basis requireauditconfirmation,whichisassociatedwiththreeprob-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 financialstatements with very different approaches of owners toaccounting methodology to treat financial statementswithsufficientconfidence.

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

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