SMALL BUSINESS IN THE REPUBLIC OF UZBEKISTAN: ACCOUNTING AND REPORTING ORGANIZATION
The article identifies the advantages of small business and private entrepreneurship in the current conditions of economic development. The statistical data reflecting the share of small business in the economy of the Republic of Uzbekistan is given. The specifics of accounting peculiar to small business enterprises are given, the review of legislative and normative acts regulating the organization of accounting and reporting of small business subjects is given.
1. The website of the State Statistics Committee of the Republic of Uzbekistan www.stat.uz 2. Law of the Republic of Uzbekistan “On Accounting” dated April 13, 2016 No. ZRU-404, website www.lex.uz 3. Law of the Republic of Uzbekistan “On guarantees of freedom of entrepreneurial activity”, dated May 2, 2012 No. ZRU-328, website www.lex.uz Approximation accounting systems Accounting to International Financial Reporting Standards (IFRS) Objectives of reforming the accounting and reporting of small businesses and private entrepreneurship of the Republic of Uzbekistan creating a condition for implementation systems of effective regulation of processes taking place in the economy of the republic timely identification of retrospective trends in the development of the economy, assessment of the subsequent management decisions4. NSBU No. 20 “Simplified accounting procedure for small businesses”, registered by the Ministry of Justice of the Republic of Uzbekistan on August 14, 2013 No. 2501, website www.lex.uz 5. Order of the Minister of Finance on the approval of the “Forms of financial statements and rules for their completion,” registered by the Ministry of Justice of the Republic of Uzbekistan dated January 24, 2003 6. Hodiev B.Yu., Qosimova M.S., Samadov А.N. Small business and private entrepreneurship. T .: TSUE, 2010. 7. Samadov AN, Ostanaqulova GN Small Business and Entrepreneurship. T. Finance-economics, 2008. 8. Lapusta M.G. Small business: Textbook .- M .: INFRA-M, 2008.- 685 pages. 9. M.Kosimova, A.Samadov, U.Muhitdinova. Small Business and Entrepreneurship: Study Guide. - T .: "Literary Fund", 2005. - 193. 10. Boltaboev M., Qosimov M, Ergashhodzhaeva Sh., Goyipnazarov B, Samadov AN, Khodjaev R.S. Small Business and Entrepreneurship - T .: "ADIB BOOK", 2011. - 235. 11. Burov V.P., Lomakin A.L., Moroshkin V.A. Business plan firms. Theory and practice: Textbook, - Moscow: INFRA-M, 2006, - 192 p. 12. Luchko M.L. business ethics is a success factor. - M .: publishing house Eksmo, 2006. - 320 p. 13. Popov V.M. Collection of business plans: With recommendations: study guide. / Lyapunov S.I. Popov. V.M. S.G. Zverev. A.A. / ed. ee n., prof. Popov.V.M, and Lyapunov S.I. - 6th ed. Sr.-M. :: KNORUS, 2006, - 336 p. 14. Management of business in turbulent times / Trans. from English - M .: Alpina Business Books, 2006, - 203 p.
"SMALL BUSINESS IN THE REPUBLIC OF UZBEKISTAN: ACCOUNTING AND REPORTING ORGANIZATION,"
Central Asian Problems of Modern Science and Education: Vol. 3
, Article 26.
Available at: https://uzjournals.edu.uz/capmse/vol3/iss4/26