IMPROVING THE FINANCIAL STATEMENT OF THE PUBLIC ACCOUNTS ACCORDING TO INTERNATIONAL STANDARDS

Authors

  • Ravshanov A. B Karsh Institute of Engineering and Economics
  • Akhmedov E. P. Fiscal Institute under the Tax Committee

Keywords:

Internal resources, managers, investors, classified balance sheet, general balance sheet, reduced balance sheet, consolidated balance sheet, horizontal balance sheet, vertical balance sheet, net authorized capital

Abstract

In international accounting practice, various forms of the statement of financial position (balance sheet) are used. One of the major challenges facing accounting is preparing financial reporting information in a way that meets the needs of users, is concise and understandable to everyone, based on international standards.

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Published

2024-04-07

Issue

Vol. 46 (2024): Gospodarka i Innowacje

Section

Articles