Ways to improve formation of financial statements according to IFRS of credit organizations of the Republic of Tajikistan
Автор: Isaev D.T.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 6-1 (73), 2020 года.
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This article highlights the features, difficulties and most common problems identified by the Bank's current management tasks: the lack of qualified personnel in accordance with IFRS; the absence in national practice of a mandatory requirement of international standards to publish statements prepared in the format of IFRS; the administrative burden of the Bank to provide triple reporting: accounting, tax, and IFRS; the complexity of collecting and analyzing information for preparing and presenting reports in the format of IFRS.
Accounting, financial reporting, bank, certification, automation, ifrs
Короткий адрес: https://sciup.org/140252529
IDR: 140252529