Article

Improving cash flow statement based on international standards

Abdurakhim Nortojiyevich TuraevTashkent State University of EconomicsSherzod Sherkulovich RakhmonovFiscal Institute Under the State Tax Committee

ACADEMICIA An International Multidisciplinary Research Journaljournal2022en

ABI

Abstract

This article describes the procedure for preparing a cash flow statement using the direct method based on International Financial Reporting Standards. In our country, only the direct method is used in the preparation of the statement of cash flows, so the introduction of the direct method by us will serve to increase the confidence of investors in the financial statements.

Topics

Financial Reporting and Valuation Research

Identifiers

DOI: 10.5958/2249-7137.2022.00616.4

Citations and references

Cited by 00 references

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