THEORETICAL SAUCES OF THE CONCEPTUAL BASIS FOR THE PRESENTATION OF FINANCIAL STATEMENTS

https://doi.org/10.5281/zenodo.14759646

Authors

  • Musaeva Nasiba Davron qizi Teacher of International School of finance technology and science institute Author

Keywords:

Financial reporting, conceptual framework, fundamental quality description, improving data reliability, relevance, relevance, truthful presentation, completeness, prudence

Abstract

This article covers financial reporting, conceptual framework, fundamental quality description, data Reliability Enhancement, relevance, relevance, truthful presentation, completeness, prudence, error-free, intelligibility, verifiability, timeliness. The conceptual framework also helps account standards developers to resist the political pressures of various stakeholders. The positive aspects of the conceptual framework are the following: - the acquisition of cases of inclusion in the standards of the problems of deliberative accounting, which arise regardless of importance or irrelevance.

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References

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Published

2025-01-27

How to Cite

Musaeva , N. (2025). THEORETICAL SAUCES OF THE CONCEPTUAL BASIS FOR THE PRESENTATION OF FINANCIAL STATEMENTS: https://doi.org/10.5281/zenodo.14759646. Journal of Contemporary World Studies, 3(1), 174-181. https://bestjournalup.com/index.php/jcws/article/view/1096