Abdullaeva Nodira Uktamboy kizi,
Lecturer teacher of the Department of Accounting, Tashkent Financial Institute Tashkent,
Uzbekistan. Email: [email protected]
ORCID:0009-0007-1840-8724
Abstract. The economic topic explores the issue of risk disclosure in the IFRS (International Financial Reporting Standards) standard. Risk disclosure is an important aspect of financial reporting because it allows stakeholders to assess the possible negative consequences of their investment or business partnership. In the annotations, the main provisions of the MSFO standard expand risk disclosure and also lead to changes in documentation to ensure transparency and stability in financial reporting.
Keywords: IFRS (International Financial Reporting Standards), information disclosure, risks, financial reporting, transparency, reliability, investments, business partnerships