IMPROVING FINANCIAL REPORTING IN BUSINESS ENTITIES

Authors

  • Kholmatova Nodirakhon Kuddusovna Senior Lecturer Department of Specialization Social, Humanitarian and Exact Sciences Andijan Faculty of Tashkent State University of Economics

DOI:

https://doi.org/10.55640/

Keywords:

financial reporting, IFRS, business entities, transparency, digital accounting, internal control.

Abstract

This article explores the necessity and methods of improving financial reporting in business entities. As businesses navigate complex economic landscapes, transparent and accurate financial statements are crucial for stakeholders. This study reviews current challenges in financial reporting and suggests practical reforms, including the adoption of international standards, digital tools, and regulatory frameworks. Recommendations are based on literature reviews, case studies, and empirical data.

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References

1.Barth, M. E., Landsman, W. R., & Lang, M. H. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467–498.

2.International Financial Reporting Standards (IFRS). (2023). IFRS Foundation – Standards and Interpretations. Retrieved from https://www.ifrs.org

3.Financial Accounting Standards Board (FASB). (2023). Generally Accepted Accounting Principles (GAAP). Retrieved from https://www.fasb.org

4.Warren, C. S., Reeve, J. M., & Duchac, J. E. (2022). Financial Accounting (16th ed.). Cengage Learning.

5.Deloitte. (2023). The Future of Financial Reporting: Embracing Digital Transformation. Deloitte Insights. Retrieved from https://www2.deloitte.com

6.Yermack, D. (2017). Corporate Governance and Blockchains. Review of Finance, 21(1), 7–31.

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Published

2025-05-30

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 FINANCIAL REPORTING IN BUSINESS ENTITIES. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(4), 995-997. https://doi.org/10.55640/

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