The period of emergence of accounting policy and its significance in preparing financial statements

The period of emergence of accounting policy and its significance in preparing financial statements

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  • Jamshid Sayfulloyev

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https://doi.org/10.5281/zenodo.15849048

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International Financial Reporting Standards (IFRS), International Accounting Standards (IAS).

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This article presents opinions and considerations on the importance of accounting policy in preparing reports
based on international financial reporting standards, the period of accounting policy formation, the purposes envisaged in
the formation of accounting policy, and the tasks addressed in accounting

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Jamshid Sayfulloyev


Independent Researcher at TSUE, PhD


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Bogdan Victoria, Meşter Ioana Teodora, Beleneşi Mărioara. Accountants on accounting policies. An empirical

investigation of SMES from Bihar County. // Annals of the University of Oradea Economic Sciences. July 2010

Sokolov Ya. V. Fundamentals of Accounting Theory. - M.: Finance and Statistics, 2000. - 496 p.

Len V.S., Glivenko V.V. Accounting Policy and its Components. // Accounting and Finance, No 2 (84) ‹2019

Carmen E. Anton. The synergy between professional judgment and creativity in accounting and accounting policies. //

Bulletin of theTransilvania University of Braşov Series V: Economic Sciences • Vol. 14 (63) No. 1 - 2021

Zufarova Z.R. Improvement of Accounting Policy Audit. Abstract of the dissertation of Doctor of Philosophy (PhD) in

Economics. Tashkent: 2023. 56 p.

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2025-06-01

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##issue.vol## 3 ##issue.no## 6 (2025): «Yashil iqtisodiyot va taraqqiyot» журнали

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Articles

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