Article

TRANSFORMATION OF FINANCIAL STATEMENTS OF SMALL AND MEDIUM BUSINESS ENTITIES BY THE REQUIREMENTS OF IFRS

Akbar Ashurovich ShodiyevTermez State University

EPRA International Journal of Economics Business and Management Studiesjournal2022en

ABI

Abstract

The article discusses the features of audit in small and medium-sized businesses, as well as the interaction of international financial reporting standards and international standards on auditing. Contradictions between the standards are described and suggestions are made to resolve these issues. KEYWORDS: international financial reporting standards board (IASB), IFRS for small and medium-sized enterprises, acca, audit

Topics

Economic and Technological Developments in Russia Agricultural and Financial Auditing Regional Economic Development and Innovation

Identifiers

DOI: 10.36713/epra10403

Citations and references

Cited by 04 references

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