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IMPROVING THE STATEMENT OF CASH FLOWS IN THE TRANSITION TO INTERNATIONAL STANDARDS OF FINANCIAL REPORTING
American Journal of Economics and Business Management,
Vol. 6 No. 10 (2023): American Journal of Economics and Business Management
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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- 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
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