Výsledky vyhledávání - Software errors. Keywords Program analysis

Upřesnit hledání
  1. 1

    The importance of mathematics and modern information technologies in improving the implementation of international financial reporting standards in the digital economy: STARS International University 281 Abstract: The article is devoted to the problem of using modern information technologies in the formation of financial statements according to international standards. The application of the principles of IFRS in the preparation of financial statements makes it possible to present information characterizing the property status and financial results of an organization in a language understandable to users around the world, and as a result, in the least time-consuming way to gain the trust of investors, including foreign ones. Keywords: Information Technology, International Financial Reporting Standards (IFRS), IFRS Implementation, Accounting Introduction Currently one of the most actively discussed and topical issues is rapid development of the digital economy. However, to a much lesser extent the preparation of scientific and methodological materials and articles by analysts gives quick practice for the development of the digital economy, attention to the environment, and the effectiveness of its use. The majority of issues of the digital economy at present are associated with the processes of distribution, exchange of the results of the activities of economic entities, financial sphere, but to a lesser extent the problems of direct production processes, including both innovation processes, and traditional business processes. In this regard, in the context of the development of the digital economy, standardization of terminology used in economic management is of paramount importance. An example of this area of work was the use of International Financial Reporting and Accounting Standards (IFRS) in most countries of the world. 1 1 Javdatovna A. N. FOREIGN EXPERIENCE IN ACCOUNTING AND CONTROL OF FIXED ASSETS IN THE PUBLIC SEC- TOR //ResearchJet Journal of Analysis and Inventions. – 2021. – Т. 2. – №. 4. – С. 1-5. THE IMPORTANCE OF MATHEMATICS AND MODERN INFORMATION TECHNOLOGIES IN IMPROVING THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE DIGITAL ECONOMY https://doi.org/10.47689/STARS.univer-s i t y - 5 - p p 2 7 9 - 2 8 3 MAKHMUDOVA MALIKA YUNUSALIYEVNA Student of 3 rd year Tashkent Institute of Finance malikamahmudova22@gmail.com «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 282 International Financial Reporting Standards are a set of international accounting standards that specify how specific types of transactions and other events should be reflected in financial statements. Accounting standards are designed to clarify the principles and requirements for both compilers of financial statements and investors. They were created in order to create a common accounting language. International financial reporting is constantly evolving, as the developers of standards strive to meet the demand for a greater amount of better information in financial statements. International Financial Reporting standards make financial reporting more transparent, improving the quality of information about the finances of companies and helping to easily evaluate and compare this information enabling investors and market participants to make informed financial decisions. They also increase the accountability of the company, which ensures the openness of information to regulatory authorities and, if necessary, provides information that is required to hold management accountable. The use of a single language of financial reporting contributes to the improvement of economic efficiency worldwide since it helps the investor to correctly identify opportunities and risks, therefore, it improves the distribution of capital. IFRS Implementation: The Need for Information Technology Support In modern conditions of economic development, integrated reporting has gained great importance, capable of accumulating both financial and non-financial information about the activities of a company or group of companies. The growing importance of such reporting is due to the fact that “only a small percentage of the company’s value is currently expressed in its tangible and financial assets...the remaining value of the company is represented by intangible assets”, reflected in the non-financial part of the report. Obviously, accounting is not a source of non-financial information (or it is, but partially), which cannot be said about financial information, which, as a rule, is presented in consolidated form, that is, in the form of consolidated financial statements. Without the use of modern automation processes, it will be extremely time-consuming to generate such reports, and the probability of errors increases dramatically. That is why the formation of financial information in integrated reporting using modern information technologies will ensure high-quality reporting and minimize the cost of its presentation. Meanwhile, the analysis of the introduction of information technologies into the system of processes for the formation of consolidated financial information showed the presence of problems of both organizational and methodological nature. 1.Lack of personnel preparing the financial information in accordance with IFRS.2.Difficulties in the implementation of information technology in the reporting process. 3.The problem of comparability of financial information prepared on the basis of various professional judgments. 2 Abdukarimovich O. A. Budget organizations formation and improving accounting for out-of-budget budgets //Inter- national Journal of Advanced Science and Technology. – 2020. – Т. 29. – №. 8. – С. 11-16. STARS International University 283 4.Problems with processing large amounts of information coming from the group’s companies. 5.Difficulties in reflecting certain data in reporting (pension plans, hedging, etc.).These problems indicate that the process of forming financial information as part of an integrated report without modern information technologies is long and time-consuming. Currently, for the formation of such information, it is common to use separate files (for example, Excel files) in which financial data on group companies are generated, transformational and consolidation adjustments are made, and the entire reporting package is formed. Meanwhile, it can be extremely difficult to generate and verify such data on fact, since at the stage of collecting information, it is necessary to provide financial data on such analytics so that they allow for the formation of further adjustments and corresponding disclosures in the statements. Meanwhile, separate information files also do not allow disclosing information at the level of the primary document, and if necessary, appropriate accounting systems should be opened, the data which are reflected on the basis of primary documents. The process of analytical disclosures without the use of automation tools requires regular verification, comparison, and justification of numerical data. If certain changes are made to the Russian accounting data, for example, when errors requiring retrospective correction are detected, the relevant information files should also be corrected. All the problems considered allow us to conclude that IT is necessary to use information technologies in the development of a unified centralized system that provides the reliable presentation of consolidated financial information. IFRS Implementation: The Changes to Existing Information Technology Systems The use of information technologies in accounting has a lot of advantages over the classical method of accounting because it allows you to significantly increase the productivity of employees of the accounting department and reduce the time for reporting and documentation, which is of particular importance in modern conditions of reduced labor productivity compared to other countries. The introduction of IT technologies into the functioning of accounting allows you to reduce time by automating operations, find errors in reporting and accounting, assess the financial condition and results of both an individual company and a group of companies, as well as predict the prospects for their future development. The automation system in accounting must meet the following requirements:•full coverage of all operations and business processes;•the correct methodological basis for the construction of planned and accounting indicators; •efficiency of accounting operations;•completeness, reliability, and accuracy of the credentials.Currently, information technology created on the basis of the decentralized processing of accounting data has been widely used. Its features are as follows: •formation of multilevel and local area networks;•increase in the composition of accounting calculations performed by computers;•creating a single database; «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 284 •the possibility of information and reference services for accounting staff; When choosing software to create an accounting information system, it is compared and analyzed for a number of features with other software products. To a greater extent, this determines the technological basis for building an accounting information system. The composition of information support is formed with the participation of users, as well as at the design stage of information systems. The foundation of its development is data. When creating information support, an important role is assigned to the results of the task statement, during which the specific composition of the summary and primary documents is determined. The design of information support is carried out in conjunction with software and automated data processing technology. The first accounting systems were accounting complexes created before the advent of personal computers. The development of technologies in this area is moving towards the creation of a complex of new analytical, trading, and management modules. Such a complex can be equipped with data exchange facilities between automated workstations. In this segment, the most time-consuming accounting tasks are automated - accounting for production costs, wages, and material assets, as well as the ability to generate consolidated financial statements for the group of companies as a whole. It is obvious that the main users of software products are companies with large staffs and a large turnover of material resources. The accounting complex in modern conditions is a set of programs for various areas of accounting, combined into a single whole. IFRS Implementation: The Determinants of Impact on Information Technology Systems The impact of IFRS implementation on the information technology structure of any organization varies depending on the organization’s existing structure and environment. This may include its information technology and financial systems capability/integration, industry complexity, company size, the relevance of business process/transaction, internal control structure, mergers and acquisitions process, and other attributes. The extent to which systems will need to change depends upon multiple factors and choices, including the quantity and nature of accounting changes driven by IFRS, size, and complexity of the business, strategy for responding to IFRS, characteristics of the current infrastructure and capabilities and a number of applications that are involved in the collection of financial data and the generation of financial statements. 1 1 Information Technology Implications of IFRS https://www.researchgate.net/publication/315643000_Information_Technology_Implications_of_ IFRS_Implementation_in_Nigeria_Challenges_to_Auditors STARS International University 285 References: 1.Javdatovna A. N. Foreign experience in accounting and control of fixed assets in the public sector //Research Jet Journal of Analysis and Inventions. – 2021. – Т. 2. – №. 4. – С. 1-5. 2.Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussaien The Effect of Information Technology Systems on the Accounting Information Quality -2013- pp. 41-42. 3.Daferighe Emmanuel Emekaponuzo, Ofonime Okon Jeremiah, Emah Joseph Alfred. Information Technology Implications of IFRS Implementation Vol. 6, No. 1, 2017, pp. 22-27. doi: 10.11648/j.jim.20170601.14

    Zdroj: Новый Узбекистан: успешный международный опыт внедрения международных стандартов финансовой отчетности. 1:281-285

  2. 2

    Using and development of artificial intelligence on the process of accounting: STARS International University 219 Annotation: Artificial intelligence has a significant impact on the world of accounting and finance. By saving time and money and providing information, Artificial intelligence-enabled accounting and finance systems help finance professionals and their companies stay competitive and attract the best employees and customers. Key words: Artificial intelligence, Robotic Process Automation (RPA), accounting procedure, analytical coefficients. New technologies are changing the way people work in every industry. It also changes the expectations of customers when working with companies. The same applies to accounting. Artificial intelligence can help accountants be more productive and efficient. Reducing the time to complete tasks by 80-90% will allow accountants to pay more attention to advising their clients. Adding artificial intelligence to accounting operations will also improve quality, as errors will be reduced. When accounting firms use artificial intelligence in their practice, the firm becomes more attractive as an employer and service provider to customers. As all accounting firms apply artificial intelligence, they will be able to provide the data made possible by automation, while those who are not committed to this technology will not be able to compete. Robotic Process Automation (RPA) allows machines to perform repetitive, time-consuming tasks in business processes, such as document analysis and processing. Intelligent automation is a more sophisticated version of RPA. In many cases, intelligent automation can mimic human interaction, such as understanding the intended meaning of communicating with a customer and using historical data to adapt to the activity. There are several applications of RPA and intelligent automation in accounting work. Artificial intelligence can often provide real-time information about the state of financial matters, as this technology can process documents using natural language processing and computer vision faster than ever, making daily reports XASHIMOV BAKHODIR ABDUGANIYEVICH Candidate of Economic Science, DocentTashkent State University of Economics KHAYDAROVA DILDORA DJAKHONGIR QIZI Assistent, Tashkent State University of Economics USING AND DEVELOPMENT OF ARTIFICIAL INTELLIGENCE ON THE PROCESS OF ACCOUNTING https://doi.org/10.47689/STARS.univer-sity-5-pp217-221 «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 220 possible and inexpensive. This understanding allows companies to take the initiative and adjust the course if the data shows unfavorable trends. Automatic authorization and document processing using artificial automation technology will improve several internal accounting processes, including purchasing, invoicing, purchase orders, expense reports, accounts payable and receivables, and more. In accounting, there are many internal corporate, local, state, and federal rules that must be followed. AI-enabled systems help support audits and ensure compliance by allowing documents to be tracked in accordance with regulations and laws and flag issues. Machine learning algorithms can quickly sift through huge amounts of data to identify potential fraud or suspicious activity issues that might have been missed by humans, and flag them for further review. The concept of artificial intelligence often suggests a distant future, where all the most important work for doctors, lawyers, and, professional accountants, is done by machines. One way or another, all the most important professions in the world will be affected by technological progress, but to what extent, and what exactly artificial intelligence will actually represent – these questions organizations do not have a clear answer. Accounting, reporting, and auditing are the areas of professional activity in which their participants are at least sure that changes are coming. In the UK, for example, the review “Future of Accounting” (“The Future of Accounting”) from software manufacturer FreeAgent revealed the absolute confidence of 96% of respondents that by 2022 all or a significant part of their work will be automated. It is worth noting that automation is only one aspect of the arrival of Artificial intelligence, but even with such an incomplete representation of the consequences, almost all professional accountants are aware that their role is about to change. According to Jonathan Bareham, director of the British audit firm Raedan, Artificial intelligence will be “the next step in the automation and efficiency expansion that cloud software has already provided.” According to him, this will increase time savings, reduce errors and increase compliance. “All of this means that we will all have more time to do meaningful work, truly helping customers manage their business – analyzing the data rather than introducing it,” he added. Paul Jenkinson, partner and founder of Whitespace, a cloud technology company, compares the impact of Artificial intelligence to that of the introduction of spreadsheets: in the United States, it reduced the number of reporting-related jobs by 400,000, but at the same time created 600,000 new accounting jobs. It is not certain that artificial intelligence will create new jobs, but it can be expected that it will significantly simplify the work of audit companies. Here are some examples. The above-mentioned audit company Raedan uses the online platform Xero, integrated with Receipt Bank, which allows the use of machine learning, and the forecasting tool Fluidly based on artificial intelligence technologies is used by them to estimate cash flows. Expensify is used to analyze and process customer costs. Darren Glanville, director of Operations at the Valued audit campaign, says that such technology products in their case have not only reduced costs and increased efficiency but also improved the quality of services. Costs are lower, margins are STARS International University 221 higher, but what is more important, in his opinion, is the enthusiasm of the staff about this, as a result of which the indicators of attracting and retaining qualified personnel have become higher. This has always been a problem, but with Artificial intelligence, really talented people feel that they can do exactly the work that they enjoy. Artificial intelligence technologies play an important and increasingly significant role in how we understand and interact with the world around us, but the question relevant to our small (audit) world is what artificial intelligence means to the auditors themselves. More than 60 years ago, the very first Artificial intelligence projects focused on tasks such as language translation. At the height of the Cold War, the United States founded a project that aimed to provide automated translation from Russian to English and back, but progress was negligible due to the limitations of the computing power of the time. The examples that are closer to us are more impressive. For example, in 2011, the IBM Watson supercomputer beat a man in the intellectual TV show for erudite “Jeopardy! “(analogous to “Your Game” – GAAP.RU). And the AlphaGo program developed by Google DeepMind in 2015 won for the first time against a live opponent - a professional player in the Japanese classic game of go. These examples already bring “thinking computers” closer to our reality. Artificial intelligence and its technologies, machine learning, are beginning to play a role on a global scale. However, they have not yet crossed the line where it would be possible to talk about a complete replacement of the human perception of reality. However, the audit industry has also not escaped transformation through the efforts of Artificial intelligence, which processes huge amounts of information and is able to identify the main trends and anomalies in them. In the audit, artificial intelligence uses advanced techniques to analyze data registries, detect significant discrepancies, and identify risks. With a risk-based, well-founded guarantee of quality, suspicious transactions are reported with red flags (as a signal that they require careful consideration), depending on how much they are selected from a whole set of data. In this way, Artificial intelligence detects unusual payments and other activities that would not previously have hit the radar with traditional testing approaches. People rely on professional judgment and random sampling, and this can be either very time-consuming or fraught with omissions (or both). Artificial intelligence quickly processes all the information and identifies risks that previously could not be detected. Artificial intelligence-based systems, among other things, are able to constantly learn and adapt to new information. As more and more data passes through and is processed, Artificial intelligence analyzes it and finds correlations based on hundreds of different variables. In addition, it significantly reduces the work of both the audit company and its client. Entering accounting data registers for analysis today requires minimal labor, and after that, the analysis starts and almost disappears, the traditional need for auditors to go back and forth, asking their clients clarifying questions. The time available to the auditors can be devoted to a more detailed study of the details, which will allow them to draw a much more detailed financial picture than they previously could even dream of. «Yangi O‘zbekiston: Moliyaviy hisobotning xalqaro standartlarini joriy etishda muvaffaqiyatli xalqaro tajriba» 16 dekabr, 2022 yil. 222 Artificial intelligence-based solutions work side-by-side with humans, automating and repeatedly speeding up large-scale and complex tasks, and they certainly help with decision-making when it comes to identifying significant discrepancies and risks. These are transformational technologies by nature, so any organization should carefully weigh the pros and cons when developing development strategies for the future. However, “to implement or not to implement” is not even a question. AI is already improving the reach and quality of audits around the world, taking them to a whole new level. Therefore, companies need to determine which solutions are more suitable for them - and thus determine their future. The focus on the accounting procedure as the central element of knowledge about it is perhaps the key flaw of accounting education, which persists at the present time. So, a machine can calculate the current liquidity ratio from the balance sheet data, and understand what led to it is just the task of a person, a specialist in accounting and finance. It may be that the accounting policy has changed – the method of estimating inventory or the method of allocating conditionally fixed costs. It may be that there are expenses for future periods. Maybe the firm’s contractual policy has changed. There may have been a revaluation of the inventory due to its impairment. It may be that current assets have increased due to an increase in long-term liabilities. There can be many reasons. And the “arithmetic” approach to assessing the financial position of a firm based on the values of analytical coefficients calculated on the basis of balance sheet data can be very, very dangerous. The use of technologies, called Artificial intelligence today, can save the work of an accountant from huge amounts of routine, purely mechanical activities that take up his time from the tasks for which our profession exists – managing the company’s information flows, interpreting relevant data, making decisions in the field of forming public information about the state of affairs of the company, information and consulting support for management decisions, etc. For more complex accounting tasks, such as the development of accounting policies, artificial intelligence is not yet able to solve. To do this, you need to teach them to make professional judgments and have appropriate data sets about the organization and its external environment. The first one has not yet been described by anyone, even at the level of the concept, let alone the technical task. It will not be easy, if at all possible, to reduce all accounting work to sets of classifiable features. The second will require the creation of digital counterparts for all economic entities in the economy. This task will also not be solved in the medium term due to its scale. Therefore, the development of artificial intelligence will be the driver of turn- ing an accountant from an accounting executive into an architect of account-ing systems, a task manager and a teacher of robotic assistants. And of course, in the interpreter of accounting information for the manager. The latter role requires what artificial intelligence does not yet know how to do emotional intelligence. STARS International University 223 References: 1. Astakhova, I. Artificial intelligence systems Practical course: Textbook / I. Astakhova. - M.: Binom. Laboratory of Knowledge, 2009. - 292 p. 2. Bolotova, L. S. Artificial intelligence systems: models and technologies based on knowledge: Textbook / L. S. Bolotova. - M.: Finance and Statistics, 2012. - 664 p. 3. Gavrilova, A. N. Systems of artificial intelligence / A. N. Gavrilova, A. A. Popov. - M.: KnoRus, 2011. - 248 p. 4. Evmenov, V. P. Intellectual control systems: the superiority of artificial intelligence over natural intelligence? / V. P. Evmenov. - M.: KD Librokom, 2016. - 304 p.

    Zdroj: Новый Узбекистан: успешный международный опыт внедрения международных стандартов финансовой отчетности. 1:219-223

  3. 3
  4. 4
  5. 5
  6. 6
  7. 7

    Alternate Title: Vrednotenje ehogenosti jeter pri zdravih kravah z uporabo računalniško podprtega programa.

    Zdroj: Slovenian Veterinary Research / Slovenski Veterinarski Zbornik. 2025, Vol. 62 Issue 1, p29-35. 7p.

    Plný text ve formátu PDF
  8. 8
  9. 9
  10. 10
  11. 11
  12. 12
  13. 13
  14. 14
  15. 15
  16. 16
  17. 17
  18. 18
  19. 19
  20. 20