Accounting policies and financial reporting

Zafar Ikromovich Ruziyev; Sardor Iskandarovich Samiev; Jahongir Jurayevich Oramov; Orziqul Jura Ugli Shoymardonov; Gulrukh Umarjonovna Nazarova

doi:10.53730/ijhs.v6nS5.9190

Accounting policies and financial reporting

https://doi.org/10.53730/ijhs.v6nS5.9190

Authors

Zafar Ikromovich Ruziyev Associate professor of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan
Sardor Iskandarovich Samiev Associate professor of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan
Jahongir Jurayevich Oramov Senior lecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan
Orziqul Jura Ugli Shoymardonov Lecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan
Gulrukh Umarjonovna Nazarova Lecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan

Keywords:

Procedure for harmonization, accounting standards, financial reporting, accounting system, management accounting

Abstract

In this research paper presented the disadvantage of this situation is that investment analysts and other users who use the financial report have to incur additional costs in the process of analyzing the report because it is structured according to different standards. They may also encounter confusion in the interpretation of reports. As a result of this process, effective competition in the global capital market will deteriorate, and companies will have to bear the high cost of maintaining capital. Most importantly, different amounts of profit for different countries can lead to a loss of confidence in the financial statements.

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References

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Published

18-06-2022

How to Cite

Ruziyev, Z. I., Samiev, S. I., Oramov, J. J., Shoymardonov, O. J. U., & Nazarova, G. U. (2022). Accounting policies and financial reporting. International Journal of Health Sciences, 6(S5), 2509–2514. https://doi.org/10.53730/ijhs.v6nS5.9190

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Issue

Vol. 6 No. S5 (2022)

Section

Peer Review Articles

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