Özet:

There is a significant need for financial and such information to be a scientific decision made by the management of all companies and.In this regard, accounting information has a significant impact on these decisions. The information produced by the accountant is seriously needed in financial planning, financial situation analysis, fund management and audit processes. Today, as relationships in public and private sectors are expanding internationally, are also more suitable to take advantage of international accounting standards. In this regard, it is recommended that each country take into account international standards while reforming its own accounting standards. The National Accounting Standards, which have been recently accepted in the Republic of Azerbaijan (after the years of independence), have been aimed at ensuring compliance with international standards.The aim of this study is to evaluate the application of the National Accounting Standards of Azerbaijan (AMMS) in the private and public sector, its development and characteristics. For this purpose, the focus was primarily on the development of the Azerbaijani accounting system after years of independence. Then the characteristics of MMUS, which is aligned with international accounting standards, and its application in different sectors were discussed.

Özet:

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.

Anahtar Kelimeler: