AUDIT STATEMENT OF FINANCIAL POSITION IN UZBEKISTAN BASED ON INTERNATIONAL STANDARDS

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  • Ibragimova Iroda Rashid qizi Associate professor of “Auditing” department of the Tashkent State Universities Economics of the Republic of Uzbekistan

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the financial statements, the purpose of the audit of financial statements, IFRS, users of financial information, asset, liability, capital, quick liquid assets.

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This article is written taking into account the requirements of international standards for the improvement of the Financial statements prepared in accordance with international financial reporting standards. One of the factors in the preparation of the report is its preparation on the basis of international financial reporting standards. The financial situation of the company is the basis for the evaluation of the conditions of high level of competitiveness and globalization of business. The reform of the accounting system in the Republic of Uzbekistan or the transition of national accounting practice to international accounting standards has a significant impact on the development of financial reporting in Uzbekistan. Fundamentals of auditing financial statements is international standards of auditing.

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2024-06-24