ASSESSMENT OF THE CURRENT STATE OF SYNTHETIC AND ANALYTICAL ACCOUNTING OF SECURITIES
| Autor: | Gulieva A. |
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| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| DOI: | 10.5281/zenodo.7270279 |
| Popis: | The article deals with the problem of assessing the current state of synthetic and analytical accounting of securities. Since Azerbaijan gained its independence, favorable conditions have been created for the necessary reforms to integrate it into the world’s economic system. The transition to a market economy has paved the way for the free movement of capital and financial resources. Undoubtedly, the formation of the Azerbaijani securities market and the application of international standards in their accounting play an important role in this direction. The author touches upon the current state of synthetic and analytical accounting of securities in Azerbaijan and the steps taken in recent years to improve it. References: 1. Jabiyev, R.M. Formation and development of market infrastructure in Azerbaijan / R.M.Jabiyev. - Baku, - 2000, - 234 p. 2. Bakaev, A.S. Explanatory accounting dictionary / AS Bakaev - M .: Accounting, - 2006. - 165c. 3. Bulut, J. Public finance / J.Bulut, E.Suleymanov. - Baku: Qafqaz University, -2013. - 331 s. 4. Alexander, D. Financial Accounting. An International Introduction / D.Alexander, C.Nobes - London: Pearson Education Limited, - 2001. - 469p. 5. Askerova, R.V. Money, credit and banks. Textbook / R.V.Asgarova - Baku: Translator, - 2007. - 391 p. 6. Bakaev, A.S. Strategy of transformation of accounting in the market economy / A.S.Bakaev - M .: VZFEI, - 2005. - 276c. 7. Bakaev, A.S. Accounting terms and definitions / A.S.Bakaev - M .: Accounting, - 2006. - 164 p. |
| Databáze: | OpenAIRE |
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