APPLICATION PROCEDURE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN BUSINESS ENTITIES

Authors

  • Djumanov Saitmurod Alibekovich PhD., Dotsent "Financial Accounting and Reporting" Department Tashkent State University of Economics
  • Keldibekova Munisa Student of Tashkent State University of Economics, Faculty of Accounting

Keywords:

Financial reporting, IFRS (International Financial Reporting Standards), investor confidence, small and medium-sized businesses, financial transparency.

Abstract

The main purpose of international standards in financial reporting is to bring the financial information of enterprises in different countries into a comparable, reliable, and transparent form. This article outlines the content of International Financial Reporting Standards (IFRS), the principles of their formation, and the mechanisms of their practical application. In addition, the views of domestic and foreign researchers on the topic are summarized, and relevant recommendations are provided.

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Published

2025-12-08

Issue

Vol. 43 (2025)

Section

Articles

License

Creative Commons License

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

How to Cite

APPLICATION PROCEDURE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN BUSINESS ENTITIES. (2025). American Journal of Business Management, Economics and Banking, 43, 33-36. https://americanjournal.org/index.php/ajbmeb/article/view/3198