Directions for Improving Financial Reporting in Joint-Stock Companies

Authors

  • Sayfutdinov Bobur Nodirovich Independent researcher of Tashkent Financial Institute

DOI:

https://doi.org/10.31150/ajshr.v3i9.1489

Keywords:

joint-stock company, financial reporting, international standards of financial reporting, golden share, corporate governance

Abstract

In the article, the theoretical basis of financial reporting in joint-stock companies and the opinions of economists are analyzed and the issues of improving financial reporting are mentioned.

References

Decree of the President of the Republic of Uzbekistan No. PF-4720 of April 24, 2015 “On measures to introduce modern corporate management methods in joint-stock companies”.

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

Avazov I. “Improvement of preparation and audit of consolidated financial statements”. Abstract of the doctoral dissertation prepared for obtaining the degree of Doctor of Philosophy in Economics. 2020. - 58 p.

Dusmuratov R.D. Audit activity: theory, methodology and practice. Monograph - T.: Finance, 2007. - 268 p.

Needles B. et al. Principles of Accounting / B. Needles, H. Anderson, D. Caldwell: Translated from English. / Under the editorship of Ya.V. Sokolov. – M.: Finance and statistics. 2003. - 16 p.

Achilov I. Compilation and presentation of financial statements in insurance organizations // Market, Money and Credit Journal. 2012. - No. 7. – 59 p.

Toshnazarov S. “Improvement of the theoretical and methodological foundations of financial reporting in the context of modernization of the economy”. Doctoral dissertation prepared for obtaining the degree of Doctor of Economic Sciences. - 2019. 174 p.

Hendriksen, E.S., Van Breda, M.F. Accounting theory: translation from English. / Under the editorship of Professor Ya.V. Sokolov. - M.: Finance and statistics, 2000. - 19 p.

Koziev I., Avazov I. The theoretical bases of formatting consolidated financial report – International Journal of Finance and Accounting. Issue 4, 2018.

Downloads

Published

2022-09-26

How to Cite

Nodirovich, S. B. . (2022). Directions for Improving Financial Reporting in Joint-Stock Companies. American Journal of Social and Humanitarian Research, 3(9), 140–143. https://doi.org/10.31150/ajshr.v3i9.1489