IMPROVING THE STATEMENT OF CASH FLOWS IN THE TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING

Authors

  • Djoʻrayev Davlat Djonibekovich Chief accountant of Uzbekistan-Japan Youth Innovation Center

Keywords:

Cash flows, operating activities, investment activities, financial activities

Abstract

This article examines the importance and development of the "Cash Flow Statement" and the issues of improving the current form of reporting in our republic.

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References

Law of the Republic of Uzbekistan "On Accounting" of April 13, 2016.

Decision of the President of the Republic of Uzbekistan Sh.M. Mirziyoyev dated February 24, 2020 No. PQ-4611 "On additional measures for the transition to international standards of financial reporting"

Regulation "On the composition of production and sale costs of products (work, services) and the procedure for forming financial results" approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 54 dated February 5, 1999.

"Financial reporting forms and rules for their filling" was approved by the order of the Ministry of Finance of the Republic of Uzbekistan No. 140 of December 27, 2002.

Collection of national accounting standards of the Republic of Uzbekistan.-T.: Norma 2016

Ilhomov SH.I. Practical audit. Textbook. - T.: TDIU, 2011. -376 p.

Karimov A.A., Islamov F.R., Avlokhlov A.Z. "International Audit", Textbook. T. "ECONOMY-FINANCE", 2015. -348 p.

Masharipov O., Ilhomov Sh.I. Practical audit. Study guide. - T.: 2014

Musayev H.N. Audit. Textbook. - T.: 2003

Tashnazarov S.N. International standards of financial reporting. Textbook - T.: "ECONOMY-FINANCE", 2019

Urazov K.B. "Financial accounting and reporting" Tashkent "Innovative development

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Published

2023-10-16

How to Cite

Djoʻrayev Davlat Djonibekovich. (2023). IMPROVING THE STATEMENT OF CASH FLOWS IN THE TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING. American Journal of Economics and Business Management, 6(10), 85–88. Retrieved from https://globalresearchnetwork.us/index.php/ajebm/article/view/2484