THE ROLE OF DEVELOPMENT STRATEGY IN ORGANIZATION ON THE BASIS OF INTERNATIONAL STANDARDS OF ACCOUNTING AND AUDITING

Abstract

Annotation: In  this  article,  the  issues  of  transition  to  international  standards  of accounting  and  auditing  in  Uzbekistan,  in  particular,  the  President  of  the  Republic  of Uzbekistan  on  February  24,  2020  "Additional  measures  for  transition  to  international standards of financial reporting" are discussed. on the basis of Decision No. PQ-4611 on the harmonization of national accounting standards in  accordance  with  the  International Financial  Reporting  Standards,  the  procedure  for  drawing  up  reports,  its  application  in practice,  and  a  practical  analysis  of  the  problems  and  ways  to  overcome  them  in  the transition  to  international  financial  reporting  standards.  Also,  the  article  contains  the scientific proposals and practical recommendations formulated by the authoron this issue.