THEORETICAL FOUNDATIONS FOR IMPROVING FINANCIAL STATEMENTS FOR EXTERNAL REPORTING
https://doi.org/10.5281/zenodo.15004899
Keywords:
financial statement, combined account, parallel account, financial account, management account, business entity, limited liability companies, joint stock companiesAbstract
In this article, the President of the Republic of Uzbekistan No. PQ-4611 of February 24, 2020, which aims to introduce International Financial Reporting Standards in the Republic of Uzbekistan and initiates a new stage of reforms in the field of accounting, "Additional measure on the transition to international financial reporting standards" "On events" Decision was adopted. This document is a road map for the transition of large business entities to the International Standards of Financial Reporting, and provides for the revision of the accounting system of our country.
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