ISSUES OF IMPROVING THE INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN COMMERCIAL BANKS
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Abstract
This article describes the problems and their solutions in the process of organizing the accounting of commercial banks in the Republic of Uzbekistan, the accounting system, the organization of accounting policies based on international standards of financial reporting, the main income and expenses from banking operations, and the transformation of financial reporting.
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References
The Law of the Republic of Uzbekistan "On Accounting" of April 13, 2016 (new version)
On November 5, 2019, the President of the Republic of Uzbekistan issued the Law "On Banks and Banking Activities"
Resolution PQ-4611 on February 24, 2020 "On additional measures for the transition to international financial reporting standards"
Decree of the President of the Republic of Uzbekistan dated May 12, 2020 PF-5992 "On the strategy of reforming the banking system of the Republic of Uzbekistan for 2020-2025"
Decree No. PF-60 of January 28, 2022 "On the development strategy of the new Uzbekistan for 2022-2026"
International standards of financial reporting. Ibragimov A.K Study guide. Tashkent- 2021 p. 7.
International standards of financial reporting in commercial banks. Ibragimov A.K., Umarov Z.A., Hotamov K.R., Rizaev N.K. Study guide. Tashkent- 2021 153 p.
Migration to MSFO: order of implementation of international standards. Elena Mejueva and Tatyana Efremenkova "Argumenty i Fakty" 2022 g 26 May
International financial reporting standards. Teterleva A.S Yekaterinburg Izdatelstvo Uralskogo universiteta - 2016 g 14-s
Сборник: Международные стандарты финансовой отчетности государственном секторе: Издание 2010 года. Официальный перевод. 2012. // http://minfin.ru/ru/ budget/sfo/msfo.
http:// www.publicfinance.uz.