IMPLEMENTATION OF EXPORT-IMPORT OPERATIONS AND WAYS OF IMPROVEMENT
Keywords:
export, import, operation, decision, economic entities, contract, investment, trade activity, customs tariff, goods, goods in transit, goods in stock, calculations.Abstract
Currently one of the pressing issues today is the improvement of export-import operations and settlements based on international standards. A number of decisions, resolutions, and instructions of the Central Bank adopted in our country in recent years define the tasks of bringing settlements with export-import operators to a new level. The article outlines the essence of the content of accounting for export-import transactions and the features of the organization of accounting, as well as conclusions and proposals for improving their accounting.
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Decision (2020) Decision of the President of the Republic of Uzbekistan, Decision No. PQ-4611 of 24.02.2020 "On Additional Measures of Financial Reporting to Transition to International Standards."
Egamberdiyeva S.R. (2019) Financial and Management Accounting. Study guide. -T.: Science and technology, 289 p.
Kurbanov Z., Misirov K. (2019) Financial and management accounting. Textbook. - T.: Economy and finance, 751 p.
Zhukov V.N. (2016) Three sales of products and foreign contracts. // Accounting book, #16
Norbekov D., Misirov K., Tashmanov G'. (2018) Financial and Management Accounting. Study guide. - T.: Economy and finance, - 435 p.
Decision (2020) Decision of the President of the Republic of Uzbekistan, Decision No. PQ-4707 of 05.07.2020 "On measures to further support export activity".
Decree (2022) of the President of the Republic of Uzbekistan dated August 24, 2022. No. PF-198 "On measures to reliably protect the inviolability of property rights, prevent unreasonable interference in property relations, and increase the level of capitalization of private property";
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