stdClass Object
(
    [id] => 18462
    [paper_index] => 202512-15-025422
    [title] => ISSUES OF TRANSFORMATION OF FINANCIAL STATEMENTS OF ENERGY ENTERPRISES BASED ON IFRS REQUIREMENTS
    [description] => 
    [author] => Uralov Temur Bokhodir ugli
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => December
    [volume] => 13
    [issue] => 12
    [file] => fm/jpanel/upload/2025/December/202512-15-025422.pdf
    [abstract] => The article examines the issues of transforming financial statements of energy enterprises in accordance with International Financial Reporting Standards (IFRS). Within the framework of the research, the process of transition from national accounting standards to international standards has been scientifically and practically substantiated, and proposals have been developed to improve the mechanism of transformation and maintenance of financial reporting based on IFRS. The transformation of financial statements means the process of converting financial statements prepared according to national standards into the IFRS format. For energy enterprises, this process has a number of sectoral characteristics and requires a systematic approach. The research is aimed at drawing comprehensive scientific conclusions on the research topic through implementation of these tasks and providing recommendations that can be applied in practice for energy enterprises. The scientific novelty of this work lies in the fact that it is aimed at covering the complex problems of transition to international reporting standards in energy enterprises in the conditions of our country and proposing ways to solve them. The research results serve to improve financial management in the energy sector, attract foreign investment, and ensure transparency of corporate information.
    [keywords] => IFRS, Financial Statements, Transformation, Energy Enterprises, Accounting Standards, Transition Process, Financial Reporting, International Standards, Sectoral Characteristics, Investment Attractiveness.
    [doj] => 2025-12-20
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 4
    [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
)
Error fetching PDF file.