ISSUES OF HARMONIZING NATIONAL STANDARDS WITH INTERNATIONAL STANDARDS IN PREPARING FINANCIAL STATEMENTS

Authors

  • G‘аniyеv Zаfаr Usаnоvich TSUE, Professor of the Department of "Financial Accounting and Reporting", PhD.

Keywords:

Transformation, parallel accounting, international accounting standards, financial reporting, balance sheet, assets, liabilities, equity.

Abstract

This scientific article discusses the need to prepare and adapt the balance sheet, compiled based on national standards, to international accounting standards and to provide it to external users within the established timeframe.

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Published

2025-05-21

Issue

Vol. 36 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

ISSUES OF HARMONIZING NATIONAL STANDARDS WITH INTERNATIONAL STANDARDS IN PREPARING FINANCIAL STATEMENTS. (2025). American Journal of Business Management, Economics and Banking, 36, 36-44. https://americanjournal.org/index.php/ajbmeb/article/view/2940