THE IMPORTANCE AND TASKS OF DRAWING UP AND PRESENTING A FINANCIAL REPORT IN THE ACCOUNTING SYSTEM OF THE REPUBLIC OF UZBEKISTAN

https://doi.org/10.5281/zenodo.14973871

Authors

  • Niyozov Dilshodjon Nizomiddinovich Teacher of International School of finance technology and science institute Author

Keywords:

Accounting, IFRS, financial reporting, elements of financial reporting, accounting policies, assets, liabilities, capital, income, expenses, financial reporting forms

Abstract

This article stipulates that commercial banks, insurance organizations, joint-stock companies, and large taxpayers operating in our Republic must prepare their financial statements on the basis of IFRS. This serves to justify the trust of foreign and future investors, creditors, and lenders. Accordingly, the correct preparation of financial statements and their reliable presentation to relevant users is one of the current issues.

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References

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Published

2025-03-01 — Updated on 2025-03-01

Issue

Vol. 3 No. 2 (2025): Journal of Contemporary World Studies

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Niyozov , D. (2025). THE IMPORTANCE AND TASKS OF DRAWING UP AND PRESENTING A FINANCIAL REPORT IN THE ACCOUNTING SYSTEM OF THE REPUBLIC OF UZBEKISTAN: https://doi.org/10.5281/zenodo.14973871. Journal of Contemporary World Studies, 3(2), 28-34. https://bestjournalup.com/index.php/jcws/article/view/1193