Accounting policies and financial reporting
Zafar Ikromovich RuziyevAssociate professor of department “Finance”, Karshi Engineering Economics Institute, Karshi, UzbekistanSardor Iskandarovich SamievAssociate professor of department “Finance”, Karshi Engineering Economics Institute, Karshi, UzbekistanJahongir Jurayevich OramovSenior lecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, UzbekistanOrziqul Jura Ugli ShoymardonovLecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, UzbekistanGulrukh Umarjonovna NazarovaLecturer of department “Finance”, Karshi Engineering Economics Institute, Karshi, Uzbekistan
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In this research paper presented the disadvantage of this situation is that investment analysts and other users who use the financial report have to incur additional costs in the process of analyzing the report because it is structured according to different standards. They may also encounter confusion in the interpretation of reports. As a result of this process, effective competition in the global capital market will deteriorate, and companies will have to bear the high cost of maintaining capital. Most importantly, different amounts of profit for different countries can lead to a loss of confidence in the financial statements.
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