DEVELOPMENT OF REQUIREMENTS FOR AUTOMATION OF THE ACCOUNTING PROCESS IN 1C WHILE IMPLEMENTING IFRS AT MANUFACTURING ENTERPRISES
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Keywords

NAS (National Accounting Standard), IFRS (International Financial Reporting Standards), automation, accounting process, chart of accounts, mapping

Abstract

The article considers the methodological problems associated with the automation of the accounting process that arises during the transition of Uzbek companies to reporting in accordance with International Financial Reporting Standards (IFRS). Recently, this problem has become very relevant, as more and more companies trying carry out or plan to carry out the formation of reporting under IFRS in order to attract foreign investments.
Characterized the main methodological issues that companies need to solve at the stage of making a decision on process automation, as well as reviewed the main stages associated with the development of an appropriate set of methodological documents for automating the accounting process during the transition to IFRS.

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References

Decree of the President of the Republic of Uzbekistan No. PP-4611 dated February 24, 2020 “On additional measures for the transition to international financial reporting standards”

Decree of the President of the Republic of Uzbekistan No. PP-2158 dated April 3, 2014 “On measures for the further implementation of information and communication technologies in the real sector of the economy”

Yu.M. Mironov. Automation of the reporting process according to international standards. - https://cyberleninka.ru/article/n/avtomatizatsiya-protsessa-podgotovki-otchetnosti-po-mezhdunarodnym-standartam/

S.V. Manko. Automation of accounting according to IFRS. Methodological base of the project. - https://finotchet.ru/articles/763/

Karetsky, Alexey Yurievich. Development of a methodology for the formation of accounting (financial) statements of an organization in accordance with the requirements of IFRS

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National accounting standards of the Republic of Uzbekistan - http://fmc.uz/main.php?n=nsbu

IFRS standards (IAS) - https://finotchet.ru/library/160/12/19/