IMPROVEMENT OF FORMING CASH FLOW STATEMENT BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS

Authors

  • Rakhmonov Sherzod Sherkulovich Researcher of the Department of "Accounting" of the Tashkent Institute of Finance
  • Tolipov Islomjon Gofirjon ugli Student of Fiscal Institute ubder State Tax Committee

Keywords:

cash, cash equivalents, cash flow statement, direct method, operating activity, investment activity, financial activity, financial statement, receipts from customers,

Abstract

This article describes how to prepare a cash flow statement using the direct method based on International Financial Reporting Standards. In our country, only the direct method is used in the preparation of cash flow statements, so the introduction of the direct method by us will help to increase investor confidence in financial statements.

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Published

2023-02-08

Issue

Vol. 9 (2023)

Section

Articles

License

Creative Commons License

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

How to Cite

IMPROVEMENT OF FORMING CASH FLOW STATEMENT BASED ON INTERNATIONAL FINANCIAL REPORTING STANDARDS. (2023). American Journal of Business Management, Economics and Banking, 9, 1-10. https://americanjournal.org/index.php/ajbmeb/article/view/388