IMPROVEMENT CASH FLOW STATEMENT BASED ON INTERNATIONAL STANDARDS

Authors

  • Turaev Abdurakhim Nortojiyevich Author
  • Saatova Nargiza Kayum qizi 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 taxpayments.

Abstract

This article describes how toprepare a cashflow statement using the direct method based on International Financial Reporting Standards. Jn our country, only the direct method is used in the preparation of cashflow statements, so the introduction of the direct method by us will help to increase investor confidence infinancial  statements.

Author Biographies

  • Turaev Abdurakhim Nortojiyevich

    Professor of Department of Accounting, Tashkent State University of Economics, a.turaev@tsue.uz

  • Saatova Nargiza Kayum qizi

    master of degree Tashkent State University of Economics

    Email：s.nargiza0699 @gmail.com

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Published

2025-04-04

Issue

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

Section

Articles

How to Cite

IMPROVEMENT CASH FLOW STATEMENT BASED ON INTERNATIONAL STANDARDS. (2025). Modern Education and Development, 23(3), 222-232. https://scientific-jl.com/mod/article/view/7601