{"id":2814,"date":"2023-05-19T09:49:49","date_gmt":"2023-05-19T09:49:49","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2814"},"modified":"2023-05-19T09:50:36","modified_gmt":"2023-05-19T09:50:36","slug":"specific-aspects-of-preparation-of-financial-statements-on-the-basis-of-international-standards","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2814","title":{"rendered":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS"},"content":{"rendered":"<p style=\"text-align: center;\"><strong><em>Sayfutdinov Bobur,<\/em><\/strong><\/p>\n<p style=\"text-align: center;\"><em>Independent researcher of Tashkent Financial Institute<\/em><\/p>\n<p style=\"text-align: center;\"><em>ORCID: 0009-0009-1752-4840<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Abstract:<\/strong> In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different approach to accounting and financial reporting in organizations. It is important to ensure their true and fairly presentation by complying with the requirements of international standards of financial reporting in the preparation of the financial report and the formation of its information. This article describes the procedure for transforming the financial report prepared on the basis of national accounting standards into the international standards of financial reporting, and its stages.<\/p>\n<p><strong>Keywords:<\/strong> financial statements, national accounting standards, international financial reporting standards, transformation, full transformation, combined method<\/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\/05\/14Saifutdinov-Babur-3.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 14Saifutdinov-Babur-3.\"><\/object><a id=\"wp-block-file--media-9d21dbd0-4e79-4a69-a924-75fd3e4d3ec9\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/14Saifutdinov-Babur-3.pdf\">14Saifutdinov-Babur-3<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/05\/14Saifutdinov-Babur-3.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-9d21dbd0-4e79-4a69-a924-75fd3e4d3ec9\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sayfutdinov Bobur, Independent researcher of Tashkent Financial Institute ORCID: 0009-0009-1752-4840 &nbsp; Abstract: In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different <a href=\"https:\/\/interfinance.tsue.uz\/?p=2814\" 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":[56],"tags":[],"class_list":["post-2814","post","type-post","status-publish","format-standard","hentry","category-2023-2-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>SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - 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=2814\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Sayfutdinov Bobur, Independent researcher of Tashkent Financial Institute ORCID: 0009-0009-1752-4840 &nbsp; Abstract: In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=2814\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-19T09:49:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-19T09:50:36+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=2814#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS\",\"datePublished\":\"2023-05-19T09:49:49+00:00\",\"dateModified\":\"2023-05-19T09:50:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814\"},\"wordCount\":142,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2023-2-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814\",\"name\":\"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2023-05-19T09:49:49+00:00\",\"dateModified\":\"2023-05-19T09:50:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2814#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=2814","og_locale":"en_US","og_type":"article","og_title":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting","og_description":"Sayfutdinov Bobur, Independent researcher of Tashkent Financial Institute ORCID: 0009-0009-1752-4840 &nbsp; Abstract: In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=2814","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2023-05-19T09:49:49+00:00","article_modified_time":"2023-05-19T09:50:36+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=2814#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2814"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS","datePublished":"2023-05-19T09:49:49+00:00","dateModified":"2023-05-19T09:50:36+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2814"},"wordCount":142,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2023-2-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=2814#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=2814","url":"https:\/\/interfinance.tsue.uz\/?p=2814","name":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2023-05-19T09:49:49+00:00","dateModified":"2023-05-19T09:50:36+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2814#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=2814"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=2814#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2814"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2814\/revisions"}],"predecessor-version":[{"id":2817,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2814\/revisions\/2817"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}