THE PROCEDURE OF ACCOUNTING AND PREPARATION OF FINANCIAL STATEMENTS IN STATE-HOLDING COMPANIES ON THE BASIS OF IFRS (INTERNATIONAL STANDARDS OF FINANCIAL REPORTING)

Abdusoliev Asilbek Ilxomjon o‘g‘li, Bank-moliya akademiyasi, Davlat moliyaviy nazorati va auditi, (DMHA1-22), tinglovchi.

Abstract

the article deals with the procedure for maintaining accounting and compiling financial statements on the basis of IFRS (International Financial Reporting Standards) in societies with the participation of the state share