GENERAL DEVELOPMENT OF ACCOUNTING OVER THE WORLD
Keywords:
ACCA, ALU, SPA, Arthashasthra, Development strategy, barter system, IBM.Abstract
This article covers the history of accounting development, its stages of development and the scientists who contributed to the development of accounting, as well as the reforms implemented by the President of the Republic of Uzbekistan Sh. Mirziyoyev on the development of accounting in business activities. In the "Development Strategy for the Development of the Republic of Uzbekistan for 2022-2026" tasks are also set for rapid development of the national economy and ensuring high growth rates. In 2022, the annual inflation rate will be 9 percent and in 2023 measures will be taken to reduce the fiscal deficit to 5 percent and 3 percent, then inflation and the State budget deficit will not exceed this indicator, and by the end of 2026, the private sector's share in bank assets will be 60 It is planned to release up to 100%. Starting from 2022, the procedure for entering all mandatory requirements for entrepreneurship into a single electronic register will be introduced, and repetitive and obsolete mandatory requirements will be revised, and the single register will be published on January 1, 2025. - we can show the full launch from July as an example of reforms in this regard. Accounting certificate ACCA and other accounting certificates are also mentioned in this article.
References
Decision No. 1146 of the President of the Republic of Uzbekistan "On additional
measures for the transition to international standards of financial reporting"
Israilov B., Kholbekov R. Accounting theory 2020 textbook
"New Development Strategy of Uzbekistan for 2022-2026".