Formation of consolidated financial statements on the basis of IFRS in the enterprises of the electric power industry, issues of professional decision-making

The issues of preparation of reports in accordance with International Financial Reporting Standards (IFRS) are currently relevant, which applies to both the Republic of Uzbekistan and foreign companies. In this regard, it is important to analyze the foreign experience of preparing the first financial report on IFRS, as well as to study the main problems faced by foreign companies in the process of its preparation. This can help our companies avoid a number of problems in planning the preparation of the first financial report on IFRS. \n\nThe article explains that the operation of the ICRC cannot be carried out without clearly planned actions, as well as the essence and necessity of planning the decision, its role and importance in the annual strategy and current control.\n\nThe article describes the process of compiling an IFRS report and monitoring the implementation of decisions. This stage is also very important for those interested in the management of the business entity and the effective operation of the business entity

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