STAGES OF DEVELOPMENT OF FINANCIAL ACCOUNTING IN THE REPUBLIC OF TAJIKISTAN

Ilhomjon Qodirov

Authors

 

Boboev M.U. – Candidate of Economic Sciences, Associate Professor of the Department of Finance and Credit, Polytechnic Institute of the Tajik Technical University, CIPA, Khujand, Republic of Tajikistan, bmirzohayot@mail.ru

Gaybullaeva D.A. – Assistant of the Department of Finance and Credit, Polytechnic Institute of the Tajik Technical University, Khujand, Republic of Tajikistan, dilfuza8899g@gmail.com

 

Annotation

 

  This article reviews the evolution of the development of accounting and reporting based on the research of scientists in the field. The stages of accounting development are given by technical and technological components, it has five stages of development and is designated as new stages of accounting development. Taking into account the requirements of modern economic development, the author highlights the stages of development of the financial accounting system in the Republic of Tajikistan. It was also noted that the Republic of Tajikistan is at the fifth stage of development of financial accounting. The main results of the development of financial accounting for 2021-2030 are predicted by the authors. Also, the article lists the main innovations of the law on accounting and financial reporting, such as the Concept of accounting development for the period up to 2030 and the transition to IFRS, which was reflected in the development of the national system of accounting.

 

Key words

 

 accounting, financial accounting, financial reporting, development stages, concept, IFRS, automation, Republic of Tajikistan

 

References

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Publication date

2023-10-27