IMPROVING CASH FLOW STATEMENT ON THE BASIS OF INTERNATIONAL STANDARDS

Authors

  • Mavlyanova Dilobar Mahkamovna Tashkent State University of Economics Associate Professor of the Department of “Accounting”

DOI:

https://doi.org/10.55640/

Keywords:

cash, cash equivalents, cash flow statement, direct method, operating activity, investment activity, financial activity, financial statement, receipts from customers, payments to suppliers for goods and services, payments to employees, profit tax payments.

Abstract

This article describes how to prepare 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 cash flow statements, so the introduction of the direct method by us will help to increase investor confidence in financial statements.

Downloads

Download data is not yet available.

References

1.D.E.Norbekov, A.N.Tu’raev, Sh.Sh.Rakhmonov. International Financial Reporting Standards. – Textbook. – T.:“Economics Finance” – 2019. – 332 p.

2.Resolution of the President of the Republic of Uzbekistan dated February 24, 2020 No. PQ-4611 “On additional measures for the transition to international financial reporting standards”.

3.Kovalev V. V. (ed.) - Finance (3rd ed., revised and supplemented) Publisher: "Prospekt" ISBN: 978-5-392-18570-2 2016. 928 p.

4.Brigham Yu, Gapensky L Financial Management Complete Course in 2 volumes. / Per. English pod ed. V.V. Kovaleva. SPb Economic School, 1997 +497p.

5. Blank I.A. Upravlenie finansovoy bezopasnostyu predpriyatiya / I. A. Blank. — Kyiv: Nika-Center, 2009.

6. Needles B., Anderson H., Caldwell D. Principles of accounting. Per. S ang Pod. Ed. Prof. Yes. V. Sokolova - 2E izd., stereotype - M.: "Finance and statistics", 1997.

7. Karimov A.A., Islamov F.R., Avlokhlov A.Z. Accounting. Textbook. T.: "Sharq" NMAK, 2004. - 592 p.

8. Cash flow statement National accounting standard of the Republic of Uzbekistan No. 9 BHMS. The Standard of the Ministry of Finance of the Republic of Uzbekistan was registered on 04.11.1998, registration number 519, effective date 04.11.1998.

IAS 9.7. Cash Flow Statement. https://www.mf.uz/media/file_uz/audit/2022/msfo/Uzb_GVT_BB2022_A_IAS07.pdf

10.https://lex.uz/docs/-4746047

Downloads

Published

2025-05-16

Issue

Vol. 4 No. 4 (2025): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

IMPROVING CASH FLOW STATEMENT ON THE BASIS OF INTERNATIONAL STANDARDS. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(4), 434-440. https://doi.org/10.55640/

Similar Articles

1-10 of 1921

You may also start an advanced similarity search for this article.