The Republic of Uzbekistan : Accounting and Auditing

World Bank

World Bank, Washington, DC

关键词: ACCOUNT;    ACCOUNTABILITY;    ACCOUNTANCY;    ACCOUNTANT;    ACCOUNTANTS;   

RP-ID  :  69386

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This report describes the results of anassessment of the accounting, financial reporting andauditing requirements and practices of the Republic ofUzbekistan's enterprise and financial sectors. Thereport uses, inter alia, International Accounting Standards(IAS), International Financial Reporting Standards (IFRS),and International Standards on Auditing (ISA) as benchmarks,and draws on international experience and good practices inthe field of accounting and audit regulation, to assess thequality of Uzbek financial information and make policy recommendations