stdClass Object
(
    [id] => 18461
    [paper_index] => 202512-15-025420
    [title] => ISSUES OF IMPROVING THE PREPARATION OF BALANCE SHEET, PROFIT AND LOSS, CASH FLOWS AND EQUITY STATEMENTS IN ACCORDANCE WITH IFRS
    [description] => 
    [author] => Akhmadjonov Azimjon Karimjon ugli
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => December
    [volume] => 13
    [issue] => 12
    [file] => fm/jpanel/upload/2025/December/202512-15-025420.pdf
    [abstract] => The article examines the issues of preparing the main financial statements of electric power industry enterprises in accordance with International Financial Reporting Standards. Within the framework of the research, the theoretical and methodological foundations for forming the balance sheet, profit and loss statement, cash flow statement and statement of changes in equity are disclosed. The author conducted a detailed analysis of the financial indicators of large joint-stock companies in the electric power industry. The dynamics of the composition and structure of assets, formation of equity capital, inventories, cash, fixed assets and accounts receivable were studied in the context of 2020-2024. The study substantiates the importance of the transition to IFRS in increasing the investment attractiveness of enterprises and expanding opportunities for entering international financial markets.
    [keywords] => Balance Sheet, Profit and Loss, Cash Flows, Equity Capital, Financial Statements, Electric Power Industry, Investment Attractiveness
    [doj] => 2025-12-20
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 3
    [journal_id] => 15
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => International Journal of Asian Economic Light (JAEL)
    [short_code] => IJAR
    [eissn] => 2277-7741 
    [pissn] => 
    [home_page_wrapper] => images/products_image/10.JAEL H.png
)
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