{"id":2627,"date":"2023-03-13T10:41:11","date_gmt":"2023-03-13T10:41:11","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2627"},"modified":"2023-03-13T10:43:12","modified_gmt":"2023-03-13T10:43:12","slug":"implementation-of-international-financial-reporting-standard-and-its-impact-on-financial-results","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2627","title":{"rendered":"IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD  AND ITS IMPACT ON FINANCIAL RESULTS"},"content":{"rendered":"<p style=\"text-align: center;\"><em><strong>&nbsp;<\/strong><strong>Djumanov S.A.<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>PhD Associate Professor<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em>Email: <a href=\"mailto:said-odil-345@mail.ru\">said-odil-345@mail.ru<\/a><\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>Soatov Farhod Komiljon o\u2019g\u2019li<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em>Email: <a href=\"mailto:farhodsoatov09@gmail.com\">farhodsoatov09@gmail.com<\/a><\/em><\/p>\n<p><strong><em>Abstract:<\/em><\/strong><em> In the article, at the same time, the problems encountered in the implementation of the international standards of financial reporting in the accounting and reporting of enterprises and organizations operating in the Republic of Uzbekistan and commercial banks, as well as the international standard of financial reporting 9 (hereinafter referred to as IFRS 9) (Financial Instruments ) in practice, the <\/em><em>indicators in the reports, i.e., how much it affects the financial results of the commercial banks operating in the Republic of Uzbekistan, will be explained.<\/em><\/p>\n<p><strong><em>Keywords:<\/em><\/strong><em>&nbsp; Financial asset, financial liability, expected credit losses, provision for loan losses, integration, financial instruments, cash flows, net profit, loan portfolio, principal amoun of the loan.<\/em><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/14S.Djumanov.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 14S.Djumanov.\"><\/object><a id=\"wp-block-file--media-44bce4d7-5eab-4c4e-af58-075b021002e8\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/14S.Djumanov.pdf\">14S.Djumanov<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/03\/14S.Djumanov.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-44bce4d7-5eab-4c4e-af58-075b021002e8\">Download<\/a><\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;Djumanov S.A. PhD Associate Professor Email: said-odil-345@mail.ru Soatov Farhod Komiljon o\u2019g\u2019li Email: farhodsoatov09@gmail.com Abstract: In the article, at the same time, the problems encountered in the implementation of the international standards of financial reporting in the accounting and reporting of <a href=\"https:\/\/interfinance.tsue.uz\/?p=2627\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-2627","post","type-post","status-publish","format-standard","hentry","category-2023-1-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD AND ITS IMPACT ON FINANCIAL RESULTS - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2627\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD AND ITS IMPACT ON FINANCIAL RESULTS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"&nbsp;Djumanov S.A. PhD Associate Professor Email: said-odil-345@mail.ru Soatov Farhod Komiljon o\u2019g\u2019li Email: farhodsoatov09@gmail.com Abstract: In the article, at the same time, the problems encountered in the implementation of the international standards of financial reporting in the accounting and reporting of Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=2627\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-13T10:41:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-13T10:43:12+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD AND ITS IMPACT ON FINANCIAL RESULTS\",\"datePublished\":\"2023-03-13T10:41:11+00:00\",\"dateModified\":\"2023-03-13T10:43:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627\"},\"wordCount\":148,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2023-1-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2627\",\"name\":\"IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARD AND ITS IMPACT ON FINANCIAL RESULTS - 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