ISSUES OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE BANKING SYSTEM OF UZBEKISTAN

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DOI:

https://doi.org/10.60078/2992-877X-2023-vol1-iss3-pp143-150

Abstract

This article analyzes the features of the application of international financial reporting standards in commercial banks, the nature and content of the international standard in banks, the analysis of interpretations of the international standard in various scientific publications, the features of the methodology of using some international standards in banks and transformational in the optimal variant is expressed. As a result of the research, the author expressed his opinion on the application of international financial reporting standards in commercial banks and developed recommendations.

Keywords:

international standard commercial bank transformation chart of accounts synthetic and analytical accounting

References

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Ibragimov, A. (2023). ISSUES OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE BANKING SYSTEM OF UZBEKISTAN. In Economic development and analysis. https://doi.org/10.60078/2992-877X-2023-vol1-iss3-pp143-150

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Vol. 1 No. 3 : Economic development and analysis

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Articles

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