학술논문


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'학술논문' 에서 검색결과 18,941건 | 목록 1~20
Reference
Benezit Dictionary of Artists, 2011
Academic Journal
Pisʹma v žurnal êksperimentalʹnoj i teoretičeskoj fiziki. 119:481-491
Periodical
Art Monthly. July-August, 2025, Issue 488, p1, 5 p.
Periodical
Kirkus Reviews. January 27, 2025
Academic Journal
Quart. :4-8
Periodical
Art Monthly. Jul/Aug2025, Issue 488, p1-5. 5p.
Academic Journal
Problemy muzykal'noi nauki / Music Scholarship. :103-114
The importance of mathematics and modern information technologies in improving the implementation of international financial reporting standards in the digital economy: STARS International University 281 Abstract: The article is devoted to the problem of using modern information technologies in the formation of financial statements according to international standards. The application of the principles of IFRS in the preparation of financial statements makes it possible to present information characterizing the property status and financial results of an organization in a language understandable to users around the world, and as a result, in the least time-consuming way to gain the trust of investors, including foreign ones. Keywords: Information Technology, International Financial Reporting Standards (IFRS), IFRS Implementation, Accounting Introduction Currently one of the most actively discussed and topical issues is rapid development of the digital economy. However, to a much lesser extent the preparation of scientific and methodological materials and articles by analysts gives quick practice for the development of the digital economy, attention to the environment, and the effectiveness of its use. The majority of issues of the digital economy at present are associated with the processes of distribution, exchange of the results of the activities of economic entities, financial sphere, but to a lesser extent the problems of direct production processes, including both innovation processes, and traditional business processes. In this regard, in the context of the development of the digital economy, standardization of terminology used in economic management is of paramount importance. An example of this area of work was the use of International Financial Reporting and Accounting Standards (IFRS) in most countries of the world. 1 1 Javdatovna A. N. FOREIGN EXPERIENCE IN ACCOUNTING AND CONTROL OF FIXED ASSETS IN THE PUBLIC SEC- TOR //ResearchJet Journal of Analysis and Inventions. – 2021. – Т. 2. – №. 4. – С. 1-5. THE IMPORTANCE OF MATHEMATICS AND MODERN INFORMATION TECHNOLOGIES IN IMPROVING THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE DIGITAL ECONOMY https://doi.org/10.47689/STARS.univer-s i t y - 5 - p p 2 7 9 - 2 8 3 MAKHMUDOVA MALIKA YUNUSALIYEVNA Student of 3 rd year Tashkent Institute of Finance malikamahmudova22@gmail.com «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 282 International Financial Reporting Standards are a set of international accounting standards that specify how specific types of transactions and other events should be reflected in financial statements. Accounting standards are designed to clarify the principles and requirements for both compilers of financial statements and investors. They were created in order to create a common accounting language. International financial reporting is constantly evolving, as the developers of standards strive to meet the demand for a greater amount of better information in financial statements. International Financial Reporting standards make financial reporting more transparent, improving the quality of information about the finances of companies and helping to easily evaluate and compare this information enabling investors and market participants to make informed financial decisions. They also increase the accountability of the company, which ensures the openness of information to regulatory authorities and, if necessary, provides information that is required to hold management accountable. The use of a single language of financial reporting contributes to the improvement of economic efficiency worldwide since it helps the investor to correctly identify opportunities and risks, therefore, it improves the distribution of capital. IFRS Implementation: The Need for Information Technology Support In modern conditions of economic development, integrated reporting has gained great importance, capable of accumulating both financial and non-financial information about the activities of a company or group of companies. The growing importance of such reporting is due to the fact that “only a small percentage of the company’s value is currently expressed in its tangible and financial assets...the remaining value of the company is represented by intangible assets”, reflected in the non-financial part of the report. Obviously, accounting is not a source of non-financial information (or it is, but partially), which cannot be said about financial information, which, as a rule, is presented in consolidated form, that is, in the form of consolidated financial statements. Without the use of modern automation processes, it will be extremely time-consuming to generate such reports, and the probability of errors increases dramatically. That is why the formation of financial information in integrated reporting using modern information technologies will ensure high-quality reporting and minimize the cost of its presentation. Meanwhile, the analysis of the introduction of information technologies into the system of processes for the formation of consolidated financial information showed the presence of problems of both organizational and methodological nature. 1.Lack of personnel preparing the financial information in accordance with IFRS.2.Difficulties in the implementation of information technology in the reporting process. 3.The problem of comparability of financial information prepared on the basis of various professional judgments. 2 Abdukarimovich O. A. Budget organizations formation and improving accounting for out-of-budget budgets //Inter- national Journal of Advanced Science and Technology. – 2020. – Т. 29. – №. 8. – С. 11-16. STARS International University 283 4.Problems with processing large amounts of information coming from the group’s companies. 5.Difficulties in reflecting certain data in reporting (pension plans, hedging, etc.).These problems indicate that the process of forming financial information as part of an integrated report without modern information technologies is long and time-consuming. Currently, for the formation of such information, it is common to use separate files (for example, Excel files) in which financial data on group companies are generated, transformational and consolidation adjustments are made, and the entire reporting package is formed. Meanwhile, it can be extremely difficult to generate and verify such data on fact, since at the stage of collecting information, it is necessary to provide financial data on such analytics so that they allow for the formation of further adjustments and corresponding disclosures in the statements. Meanwhile, separate information files also do not allow disclosing information at the level of the primary document, and if necessary, appropriate accounting systems should be opened, the data which are reflected on the basis of primary documents. The process of analytical disclosures without the use of automation tools requires regular verification, comparison, and justification of numerical data. If certain changes are made to the Russian accounting data, for example, when errors requiring retrospective correction are detected, the relevant information files should also be corrected. All the problems considered allow us to conclude that IT is necessary to use information technologies in the development of a unified centralized system that provides the reliable presentation of consolidated financial information. IFRS Implementation: The Changes to Existing Information Technology Systems The use of information technologies in accounting has a lot of advantages over the classical method of accounting because it allows you to significantly increase the productivity of employees of the accounting department and reduce the time for reporting and documentation, which is of particular importance in modern conditions of reduced labor productivity compared to other countries. The introduction of IT technologies into the functioning of accounting allows you to reduce time by automating operations, find errors in reporting and accounting, assess the financial condition and results of both an individual company and a group of companies, as well as predict the prospects for their future development. The automation system in accounting must meet the following requirements:•full coverage of all operations and business processes;•the correct methodological basis for the construction of planned and accounting indicators; •efficiency of accounting operations;•completeness, reliability, and accuracy of the credentials.Currently, information technology created on the basis of the decentralized processing of accounting data has been widely used. Its features are as follows: •formation of multilevel and local area networks;•increase in the composition of accounting calculations performed by computers;•creating a single database; «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 284 •the possibility of information and reference services for accounting staff; When choosing software to create an accounting information system, it is compared and analyzed for a number of features with other software products. To a greater extent, this determines the technological basis for building an accounting information system. The composition of information support is formed with the participation of users, as well as at the design stage of information systems. The foundation of its development is data. When creating information support, an important role is assigned to the results of the task statement, during which the specific composition of the summary and primary documents is determined. The design of information support is carried out in conjunction with software and automated data processing technology. The first accounting systems were accounting complexes created before the advent of personal computers. The development of technologies in this area is moving towards the creation of a complex of new analytical, trading, and management modules. Such a complex can be equipped with data exchange facilities between automated workstations. In this segment, the most time-consuming accounting tasks are automated - accounting for production costs, wages, and material assets, as well as the ability to generate consolidated financial statements for the group of companies as a whole. It is obvious that the main users of software products are companies with large staffs and a large turnover of material resources. The accounting complex in modern conditions is a set of programs for various areas of accounting, combined into a single whole. IFRS Implementation: The Determinants of Impact on Information Technology Systems The impact of IFRS implementation on the information technology structure of any organization varies depending on the organization’s existing structure and environment. This may include its information technology and financial systems capability/integration, industry complexity, company size, the relevance of business process/transaction, internal control structure, mergers and acquisitions process, and other attributes. The extent to which systems will need to change depends upon multiple factors and choices, including the quantity and nature of accounting changes driven by IFRS, size, and complexity of the business, strategy for responding to IFRS, characteristics of the current infrastructure and capabilities and a number of applications that are involved in the collection of financial data and the generation of financial statements. 1 1 Information Technology Implications of IFRS https://www.researchgate.net/publication/315643000_Information_Technology_Implications_of_ IFRS_Implementation_in_Nigeria_Challenges_to_Auditors STARS International University 285 References: 1.Javdatovna A. N. Foreign experience in accounting and control of fixed assets in the public sector //Research Jet Journal of Analysis and Inventions. – 2021. – Т. 2. – №. 4. – С. 1-5. 2.Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussaien The Effect of Information Technology Systems on the Accounting Information Quality -2013- pp. 41-42. 3.Daferighe Emmanuel Emekaponuzo, Ofonime Okon Jeremiah, Emah Joseph Alfred. Information Technology Implications of IFRS Implementation Vol. 6, No. 1, 2017, pp. 22-27. doi: 10.11648/j.jim.20170601.14
Academic Journal
Новый Узбекистан: успешный международный опыт внедрения международных стандартов финансовой отчетности. 1:281-285
Conference
MILCOM 2025 - 2025 IEEE Military Communications Conference (MILCOM) Military Communications Conference (MILCOM), MILCOM 2025 - 2025 IEEE. :1-6 Oct, 2025
Conference
2025 20th Conference on Computer Science and Intelligence Systems (FedCSIS) Computer Science and Intelligence Systems (FedCSIS), 2025 20th Conference on. :659-664 Sep, 2025
Academic Journal
Academic Journal
Academic Journal
Quart.
Book
The Palgrave Handbook of Theatre and Migration ISBN: 9783031201950
Academic Journal
Colloquia Theologica Ottoniana. 1:223-225
Reference
Oxford Music Online, 2002
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[검색어] Okon, A.
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