ISSUES OF IMPLEMENTING THE STANDARD "PRESENTATION OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS" (IAS 1) IN PRACTICE

Authors

  • Ro‘ziyev Elyor Zafar o‘g‘li Participant in the Banking and Finance Academy

Keywords:

Financial reporting, IFRS, commercial banks, Asakabank, transparency, international standards.

Abstract

This article examines the issues of presenting financial statements in commercial banks, specifically the implementation of IFRS 1. Using Asakabank as a case study, the paper provides statistical analysis of the theoretical and practical aspects of adapting international accounting standards to the banking system of Uzbekistan.

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Published

2025-09-19

Issue

Vol. 40 (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 IMPLEMENTING THE STANDARD "PRESENTATION OF FINANCIAL STATEMENTS IN COMMERCIAL BANKS" (IAS 1) IN PRACTICE. (2025). American Journal of Business Management, Economics and Banking, 40, 62-65. https://americanjournal.org/index.php/ajbmeb/article/view/3091