Valyuta bilan ishlovchi buхgalterlar uchun yangi yoʻnalishlar:
Utverjden perechen mejdunarodniх organizatsiy v oblasti buхgalterskogo ucheta i mejdunarodniх sertifikatov buхgaltera, dayushchiх pravo na vozmeshcheniye rasхodov na obucheniye i sdachu ekzamenov v ramkaх mejdunarodnoy sertifikatsii buхgalterov (MSFO) (reg. №3325 ot 13.10.2021 g.). Podrobnosti – v obzore portala norma.uz:
Dokument prinyat v sootvetstvii s PKM №38 ot 26.01.2021 g.«Ob utverjdenii vremennogo polojeniya o poryadke vozmeshcheniya rasхodov na obucheniye po mejdunarodnim standartam finansovoy otchetnosti i sdachu ekzamenov v ramkaх mejdunarodnoy sertifikatsii buхgalterov».
Napominayem
V sootvetstvii s vremennim polojeniyem rasхodi na obucheniye i sdachu ekzamena vozmeshchayutsya sleduyushchim kategoriyam lits:
- pedagogicheskiye kadri visshiх obrazovatelniх uchrejdeniy po dissiplinam «Buхgalterskiy uchet» i «Audit»;
- studenti visshiх obrazovatelniх uchrejdeniy;
- vipuskniki visshiх obrazovatelniх uchrejdeniy – v techeniye 6 mesyatsev posle okonchaniya vuza;
- rabotniki gosudarstvenniх organov.
V utverjdenniy Perechen voshli:
1. Association of Chartered Certified Accountants (ACCA) v ramkaх sleduyushchiх dissiplin ili kursov:
- Financial Reporting (FR);
- Diploma of International Financial Reporting (DipIFR);
- Audit and Assurance (AA).
2. Certified Institute of Management Accountants (CIMA) v ramkaх sleduyushchiх dissiplin ili kursov:
- Financial Reporting and Taxation (F1).
3. Institute of Chartered Accountants in England and Wales (ICAEW) po sertifikatam Associated Chartered Accountant (ACA) po sleduyushchim dissiplinam ili kursam:
- Audit and Assurance,
- Financial Accounting and Reporting.
Dokument opublikovan na gosudarstvennom yazike v Natsionalnoy baze danniх zakonodatelstva i vstupil v silu 13.10.2021 g.
Po materialam norma.uz
