MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA YAGONA BOSHQARUV HISOB-ANALITIK TIZIMINI SHAKLLANTIRISH METODOLOGIYASI, METHODOLOGY FOR THE FORMATION OF A UNIFIED MANAGEMENT ACCOUNTING AND ANALYTICAL SYSTEM BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS, МЕТОДОЛОГИЯ ФОРМИРОВАНИЯ ЕДИНОЙ СИСТЕМЫ УПРАВЛЕНЧЕСКОГО УЧЕТА И АНАЛИЗА НА ОСНОВЕ МЕЖДУНАРОДНЫХ СТАНДАРТОВ ФИНАНСОВОЙ ОТЧЕТНОСТИ

<jats:p>The article investigates the methodology for building a unified management accounting and analytical system based on IFRS. It identifies the methodological causes of repeated data entry, incompatible analytical codes and the loss of a transaction’s trace as it moves towards the report. A methodology is proposed for recording a business transaction once in an authoritative information source and for continuously tracking its subsequent movement on the basis of a unique identifier and multidimensional analytical attributes. The main conclusion is that the reliability of management reporting is formed at the stage of registration rather than at the stage of data processing.</jats:p>