SPECIAL AND PUBLIC SECTOR UNDER THE SCOPE OF AZERBAIJAN ACCOUNTING SYSTEM AND NATIONAL ACCOUNTING STANDARDS
AZERBAYCAN MUHASEBE SİSTEMİ VE MİLLİ MUHASEBE STANDARTLARI KAPSAMINDA ÖZEL VE KAMU SEKTÖRÜ BİR ÖRNEK UYGULAMA

Author : Shahrıyar ASLANLI
Number of pages : 582-601

Abstract

In order to make a scientific decision by management of enterprises and enterprises, there is a significant need for financial and such information. In this respect, accounting information has a significant effect on these decisions. Financial planning, financial situation analysis, fund management and auditing processes are required for the information generated by accounting. Nowadays, it is considered more appropriate for enterprises to benefit from international accounting standards as the relations of public and private sectors are expanding at international level. In this respect, it is more appropriate for each country to consider international standards when reforming its accounting standards. The aim of this study is to evaluate the implementation, development and characteristics of the Azerbaijan National Accounting Standards (ANAS) in the private and public sectors which are structured in compliance with international accounting standards. For this purpose, firstly the development of the Azerbaijani accounting system after the independence years was emphasized. Then, the characteristics of MMUS and its implementation in different sectors were structured by adapting to international accounting standards.

Keywords

Azerbaijan Accounting System, Azerbaijan Accounting Policy, Azerbaijan National Accounting Standard

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