Ta'lim innovatsiyasi va integratsiyasi

SIGNIFICANT DIFFERENCES BETWEEN UZBEKISTAN AND THE CIS COUNTRIES IN THE FIELD OF FINANCIAL REPORTING.

Yakubjonov D.R.

Mansuralieva K. R.

Rakhimov H.K.

Keywords: Keywords: standards, organization, financial results evaluation, profit, loss, income, expenses, equity, accounting, IFRS, GAAP, current analysis, prospective analysis, marginal analysis.

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Abstract

Abstract: The article summarizes the experience of foreign countries in
accounting for financial results of organizations, including the features of accounting
systems in Russia, Ukraine and Kazakhstan. From this analysis, it was concluded that
the convergence of national accounting systems under IFRS in the CIS countries. The
article also described the main approaches to the analysis of financial results used in
the CIS countries.

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References

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