PROCEDURE FOR PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS IN FOREIGN COUNTRIES AND THE PRACTICE OF ITS APPLICATION IN UZBEKISTAN
Mamajonov Akramjon Turgunovich
Professor, Head of the Accounting and Auditing Department, Andijan Institute of Agriculture and Agrotechnologies, Andijan, Uzbekistan
Abstract
In this article, the author reflects on the procedure for preparing and presenting financial reports in foreign countries and the practice of applying it in Uzbekistan, mainly the conclusions are given on the procedure for preparing and presenting financial reports in Turkey, Japan and China and the practice of applying it in Uzbekistan.
Keywords: Financial statement, balance sheet, assets, liabilities, equity capital, principles, reporting period, international standards
Journal Name :
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EPRA International Journal of Multidisciplinary Research (IJMR)
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Published on : 2024-12-05
Vol | : | 10 |
Issue | : | 12 |
Month | : | December |
Year | : | 2024 |