PUL OQIMLARI TO’GRISIDAGI HISOBOTNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH

Authors

  • Saatova Nargiza Kayum qizi Author
  • A.N.To’rayev Author

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.

Author Biographies

  • Saatova Nargiza Kayum qizi

    Toshkent davlat iqtisodiyot universiteti

    “Moliya va buxgalteriya hisobi” fakulteti

    MBR-21 guruh 1 kurs magistranti

  • A.N.To’rayev

    MBR-21 guruh 1 kurs magistranti

    Ilmiy rahbar

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Published

2025-04-04

Issue

Vol. 23 No. 3 (2025): Modern education and development

Section

Articles

How to Cite

PUL OQIMLARI TO’GRISIDAGI HISOBOTNI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH. (2025). Modern Education and Development, 23(3), 214-221. https://scientific-jl.com/mod/article/view/7598