ENSURING TRANSPARENCY AND AUDIT QUALITY IN PREPARING FINANCIAL REPORTS IN THE BANKING SYSTEM IN ACCORDANCE WITH INTERNATIONAL STANDARDS (IFRS)

Abdumutalova Sh.G.

doi:10.5281/zenodo.20552709

Mualliflar

Sh.G. Abdumutalova Doctoral Candidate of The Department of Accounting and Audit, Namangan State Technical University

Annotatsiya

This article analyzes the importance of preparing financial statements in the banking system in accordance with International Financial Reporting Standards (IFRS), its role in ensuring transparency and accountability of banking operations, and its impact on improving audit quality. Additionally, the article discusses the users of financial statements prepared in accordance with IFRS, ensuring transparency in their preparation, current challenges in the implementation of IFRS, and solutions.

Kalit soʻzlar:

banking system International Financial Reporting Standards financial reporting audit transparency accountability openness standardization.

Iqtiboslar

Decree of the President of the Republic of Uzbekistan No. PF-5992 "On the strategy for reforming the banking system for 2020-2025".

Resolution of the President of the Republic of Uzbekistan No. PQ-4611 "On additional measures for the transition to international financial reporting standards."

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ENSURING TRANSPARENCY AND AUDIT QUALITY IN PREPARING FINANCIAL REPORTS IN THE BANKING SYSTEM IN ACCORDANCE WITH INTERNATIONAL STANDARDS (IFRS)

Mualliflar

Annotatsiya

Kalit soʻzlar:

Iqtiboslar

Yuklab olishlar

Nashr qilingan

Son

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