THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING IN ACCOUNTING
Abstract
The article reveals the features of the content, essence and meaning of the conceptual foundations for presenting financial statements according to international financial reporting standards (IFRS). The studies of economists were studied within the framework of regulatory documents related to international accounting, conclusions and proposals on the topic were developed.
References
1. Decree of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated 28 January 2022, No. PF-60, “On the Development Strategy of the New Uzbekistan for 2022–2026” (https://lex.uz/uz/docs/5841063).
2. Resolution of the President of the Republic of Uzbekistan Sh. Mirziyoyev dated 24 February 2020, No. PQ-4611, “On Additional Measures for the Transition to International Financial Reporting Standards” (https://lex.uz/ru/docs/4746047).
3. Compilation of International Financial Reporting Standards. // ASSA. IFRS/IAS., 2019.
4. Order of the Minister of Finance of the Republic of Uzbekistan on the adoption of the text of International Financial Reporting Standards and interpretations for application in the territory of the Republic of Uzbekistan. Registered by the Ministry of Justice of the Republic of Uzbekistan on 9 December 2022, registration number 3400.
5. Ergasheva Sh.T., Ibragimov A.K., Rizayev N.K., Ibragimova I.R. International Financial Reporting Standards. Textbook. – Tashkent: TDIU, 2019. – 227 p.
6. T.Yu. Druzhilovskaya, “International Accounting,” 2017, Vol. 20, Issue 10, pp. 596–610. http://fin-izdat.ru/journal/interbuh//.
7. Kozimjonov A. Problems with Accounting of Borrowing Costs Capitalized in Compliance with the IFRS and the Ways to Solve them // The 5th International Conference on Future Networks & Distributed Systems // 2021/12/15. 366-369-p.
8. Jo‘rayev N.Yu. Financial Reporting. Study guide. TDIU, 2007. Tashkent: 15 p.
9. Tashnazarov S.N. et al. (2018). International Financial Reporting Standards. Samarkand: SamISI, 421 p.
