HISTORY OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS, DEVELOPMENT STAGES AND CONCEPTUAL BASIS OF REPORTING.
Abstract
In this article, the transition to international standards of financial reporting, the history of its emergence. The transition to international standards of financial reporting in developed countries, the terms of International Financial Reporting Standards, the conceptual basis of presenting financial reports and its positive and negative aspects are mentioned.
Keywords:
report, financial reporting, international financial reporting standards (IFRS), financial results, conceptual framework, European UnionReferences
O‘zbekiston Respublikasi Prezidentining 2020 yil 24 fevraldagi “Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida” PQ-4611-son Qarori.
O‘zbekiston Respublikasi Vazirlar Mahkamasining 2020 yil 24 avgustdagi 507-son «Moliyaviy hisobotning xalqaro standartlari va unga tushuntirishlar matnini tan olish tartibi to‘g‘risidagi nizomni tasdiqlash haqida»gi qarori.
Moliyaviy hisobotning konseptual asosi , Konseputal asos Buxgalteriya Hisobining Xalkaro Standartlari bo‘yicha Kengash tomonidan 2010 yil sentabrda chop etilgan
A.A.Karimov, A.K.Ibragimov, N.K.Rizaev, N.M. Imamova – Buxgalteriya hisobi: xalqaro moliyaviy hisobot standartlari / Darslik – T.: «MOLIYA», 2020 – 310 b.
Qurbonboev M. “Moliyaviy hisobotning xalqaro standartlariga o‘tish afzalligi nimada?”, “Adolat” elektron jurnali. №9 2020 yil
https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/israe
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