Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS

Part A

Mansur P. Eshov|Gulnora K. Abdurakhmanova|Aktam U. Burkhanov|Nodira B. Abdusalomova|Shakhlo T. Ergasheva
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9781837976669
28 June 2024
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  • Description
  • Contents
  • About

Development of International Entrepreneurship based on Corporate Accounting and Reporting According to IFRS: Part A delves into the role of corporate accounting and reporting under IFRS in advancing international business management, proposing recommendations to bolster this role in fostering cross-border trade in today's era of adaptable global partnerships.

The volume first establishes the theoretical framework for IFRS, and then explores its managerial implications in international business. The central argument posits IFRS as pivotal for entrepreneurial strategic management, particularly in light of globalization's organizational shifts and the rise of the Fourth Industrial Revolution and the digital economy.

Aimed at scholars of IFRS development and application, Development of International Entrepreneurship based on Corporate Accounting and Reporting According to IFRS: Part A offers advanced theoretical and methodological insights for tailoring IFRS to evolving needs in global trade partnerships, alongside guidance for effectively integrating IFRS into the management practices of international enterprises.

Contribution of Corporate Accounting and IFRS Reporting to Improving International Business Management: Introduction; Mansur P. Eshov, Gulnora K. Abdurakhmanova, Aktam U. Burkhanov, Nodira B. Abdusalomova, Shakhlo T. Ergasheva

  • Part 1: Corporate Accounting and Reporting under International Financial Reporting Standards (IFRS)
  • Chapter 1. Favorable Business Climate for Transition to International Financial Reporting Standards: Criteria and Pathways for Achievement; Elena G. Popkova and Shakhlo T. Ergasheva
  • Chapter 2. Organizational and Methodological Principles of the Consolidated Cash Flow Statement; Abdurakhim N. Turaev, Dilobar M. Mavlyanova, Azamat A. Eshonkulov, and Rustam U. Xolpulotov
  • Chapter 3. Application of IFRS in the Conditions of Digital Technologies; Olga A. Shukhova, Oksana A. Yuryeva, and Shakhlo T. Ergasheva
  • Chapter 4. Improvement of Organizational and Methodological Aspects of Identification and Accounting of Biological Assets in Livestock Based on International Standards; Bakhtiyor Yu. Menglikulov, Ikram R. Davletov, and Mahfuza B. Yusupova
  • Chapter 5. Analyzing the Impact of International Financial Reporting Standards on Microfinance Services; Zokir T. Mamadiyarov, Nilufar I. Sultanova, Shoh-Jakhon R. Khamdamov, and Samariddin B. Makhmudov
  • Chapter 6. Accounting and Reflection of Financial Instruments of Digital Economy Development in IFRS 4.0; Yakutkhon K. Karrieva, Shakhlo A. Masharipova, Shahnoza S. Karrieva, Karimbergan S. Karriev, and Nilufar B. Sobirova
  • Chapter 7. Corporate Governance in Joint-Stock Companies: Challenges and Opportunities for Adopting International Standards; Aida M. Saidakhmedova
  • Chapter 8. Development of the Company's Cash Flow Accounting in the Context of New Requirements of International Financial Reporting Standards; Shakhlo T. Ergasheva, Elvira A. Khalikova, Rano A. Mannapova, and Rasul O. Kholbekov
  • Chapter 9. The Importance of Pedagogical Skills for the Transition to IFRS; Gulnara Kh. Ibragimova
  • Chapter 10. Transition to IFRS as a Mechanism for Increasing the Investment Attractiveness of the Economy; Bozor K. Tukhliev
  • Chapter 11. Smart Automation of Corporate Accounting and Reporting in International Business According to IFRS: Global Premises and Prospects for Russia; Elena G. Popkova, Tatiana N. Litvinova, and Olga M. Zemskova
  • Chapter 12. Intellectual Property: Accounting, IFRS, And Highly Effective Management; Ikram R. Davletov, Furkat T. Temirov, Habibullo Sh. Sadibaqosev, Rustam U. Xolpulotov, and Shuhratjon M. Onorbayev
  • Chapter 13. The Influence of the Main Rate of the Central Bank on GDP Growth in Uzbekistan and the Transition to International Financial Reporting; Shoh-Jakhon R. Khamdamov, Anvar S. Usmanov, Siddik N. Sayfullayev, Mavluda S. Xamitova, and Shokhbozbek B. Adkhmajonov
  • Part 2: Managerial Aspects of Corporate Accounting and Reporting in International Entrepreneurship
  • Chapter 14. Problems of Regulating Digital Platforms in the Context of the Tax Office Institution: Problems and Prospects; Georgiy A. Korolev, Ekaterina A. Yastrebova, Anna F. Bogatyreva, and Liubov A. Aslapovskaya
  • Chapter 15. Addressing Global Challenges Through Innovation and Structural Policy: Identification of Early Technological Developments; Victoria S. Ustenko and Elena M. Bobodzhonova
  • Chapter 16. Stakeholders of Cross-Border Trade Transactions: Two-Tier Model Concept; Siqi Xu and Roman V. Manshin
  • Chapter 17. Neural Network Modeling of the Motivation of Top Management of Regional Management Structures as a Regression Problem; Sergey N. Yashin, Egor V. Koshelev, Evgeniy Yu. Denisov, Elena P. Kozlova, and Viktoriya A. Polyanskaya
  • Chapter 18. Economic Security in the Digital Age; Olga B. Digilina and Alim S. Bishenov
  • Chapter 19. Digital State and Municipal Management Technologies; Lela V. Chkhutiashvili, Nana V. Chkhutiashvili, Alexander A. Petrov, and Galina F. Golubeva
  • Chapter 20. Optimization of Warehouse Logistics in the Company; Marianne S. Santalova, Marina Yu. Pogudaeva, Irina P. Gladilina, Irina V. Soklakova, and Svetlana A. Sergeeva
  • Chapter 21. Formation of a Client-Centric Business Model in the B2B Market; Elena V. Shirinkina, Vitaly D. Ababiy, and Egor S. Shvedov
  • Chapter 22. Implementation of Digital Technologies into Accounting in Statistical Activities; Bakhodir A. Begalov, Shokhrukh G. Odilov, and Farrukh N. Rozimatov
  • Chapter 23. Current Issues in the Field of Organization and Conduct of Anti-Corruption Expert Examination of Normative Legal Acts and Their Drafts; Nadezhda V. Aleksandrova, Elena V. Ivanova, Elena V. Nechaeva, Nikolai V. Ivanov, and Alexey V. Karpov
  • Chapter 24. Strategic Management Accounting: The Tool for Managing Sales and Monitoring Outcomes; Nodira B. Abdusalomova
  • Chapter 25. Improving the Analysis of Profitability Indicators of Joint-Stock Company; Sanjar Omanov, Bunyod Usmonov, and Bobir Tashbaev
  • Chapter 26. Improving Accounting Practices to Increase the Competitiveness of Enterprises; Nilufar U. Babakhanova, Sonya M. Sultanova, Ayjan B. Djumanova, Maxim K. Kodirov, and Saltanat T. Seytbekova
  • Chapter 27. Improving the Investment Climate and Advancing Public-Private Partnerships Based on Improved Accounting Practices; Minovar M. Yuldasheva, Mamura N. Kushakova, Kunduz E. Igamberdiyeva, Nigora Ya. Ismailova, and Saltanat T. Seytbekova
  • Digital Horizon of International Business Development based on Corporate Accounting and IFRS reporting: Conclusion; Mansur P. Eshov, Gulnora K. Abdurakhmanova, Aktam U. Burkhanov, Nodira B. Abdusalomova, and Shakhlo T. Ergasheva

Mansur P. Eshov is Doctor of Science, Vice Rector for Academic Affairs of Tashkent State University of Economics, Uzbekistan.

Gulnora K. Abdurakhmanova is Vice Rector by Research and Innovations at Tashkent State University of Economics, Uzbekistan.

Aktam U. Burkhanov is Doctor of Economic Sciences, Professor, Dean of the Finance and Accounting Faculty, Tashkent State University of Economics, Uzbekistan.

Nodira B. Abdusalomova is Doctor of Economic Sciences and Head of the Accounting Department at Tashkent State University of Economics, Uzbekistan.

Shakhlo T. Ergasheva is Candidate of Economic Sciences, Professor of the Accounting Department, and Director of the Innovation Resource Center for IFRS at Tashkent State University of Economics, Uzbekistan.