Sattorov , Mirjahon. “THEORETICAL FOUNDATIONS FOR IMPROVING FINANCIAL STATEMENTS FOR EXTERNAL REPORTING: Https: doi.org 10.5281 Zenodo.15004899”. Journal of Contemporary World Studies, vol. 3, no. 2, Feb. 2025, pp. 41-47, https://bestjournalup.com/index.php/jcws/article/view/1208.