ISSUES OF IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Keywords:
accounting, international Financial Reporting standards (IFRS), foreign investments, parallel accounting, transformation method, accounting policy, statement of financial position, profit and loss statementAbstract
given the rich economic, natural and labor resource potential of the Republic of Uzbekistan now, with
the right direction of investment policy, great success can be achieved. This will require retraining of accounting statements of enterprises based on IFRS (international Financial Reporting Standards). Today, accounting statements
prepared by enterprises based on IFRS (national Accounting standards) include all elements of reporting prepared
in accordance with IFRS. A significant difference between these reports will be related to the main characteristics of
the value of financial and non-financial instruments.
References
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«Moliyaviy hisobotning xalqaro standartlariga o’tish bo’yicha qo’shimcha chora-tadbirlar to’g’risida»gi PQ-4611-son qarori, 2020 yil 24 fevral.
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