Совершенствование методов составления финансовой отчетности и ее информационного обеспечения

Аннотация

Subjects of research: the financial reporting system of the enterprises of agrarian sector of the republic. Purpose of work: working out the scientific offers and practical recommendations for perfection of methods of drawing up of the financial statements and its informational supporting in conditions of modernization of economy. Methods of research: The system approach, groupings, comparative analysis, analysis and synthesis, monographic supervision. The results obtained and their novelty: With the purpose of the perfection of the accounting of the long-term loans and its current parts of proved necessity seperatly line to balance sheet and 0650-»Long-term loans - given» and 4870-»Given long term loans -current part» to account charts, proved the expediency to exclude the mark «ПУ» (other losses) from the formula of account of profit of the basic activity at the «Rule about of the structure of expences», proved discrepancy to norms of the international and national standards of accounting standards reflection of the received moneys as dividends, percents (interests) and on financial rent in section «Financial activity» at the «Cash flow reports» and necessity of transferring it to section «Investment activity» of the given report; prepared the practical recommendations on accounting of operation of updating of working assets by increasing of the authorized capital stock, merging of actives, obligations and elements of the owned capital of farms in conditions of optimization. Practical value: introduction of the developed scientific offer and the practical recommendations enable for perfection of the account of processes merging of elements of the financial statements by optimization of the ground areas of farms, grouping of the charges under the taxes and compulsory payments in accounting and preparation of the financial reporting. Degree of embed and economic effectivity: the basic results, conclusions and scientific offers of the dissertation are accepted for introduction by Committee on agrarian and water resources questions of Legislative chamber of Oliy Majlis of Republic of Uzbekistan, Committee on the budget and economic reforms of Legislative chamber of Oliy Majlis of Republic of Uzbekistan, Ministry of the finance of Republic of Uzbekistan, company «Uzvinosanoat-holding» and Department of agriculture and water resources of Tashkent region. Also, materials and scientific results of research used in processes of perfection of the educational programs and teaching of subjects the «Theory of accounting», «Financial accounting», «Accountin in farms», «Accounting and audit» by the Tashkent State Agrarian University. Field of application: Ministry of finance of Republic of Uzbekistan, industrial enterprises of «Uzvinosanoat-holding» company, farms, higher educational institutions.