id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-2940	G‘аniyеv Zаfаr Usаnоvich	ISSUES OF HARMONIZING NATIONAL STANDARDS WITH INTERNATIONAL STANDARDS IN PREPARING FINANCIAL STATEMENTS	2025	9	.pdf	application/pdf	3570	148	33	Based on the results of research on financial statements, we give the following definition of financial statement transformation: Financial reporting transformation is the process of regrouping the items of reporting components prepared on the basis of national accounting standards as of the reporting date in accordance with the rules of international financial reporting standards, converting and reorganizing their items into a new system of information in IFRS reports based on re-recognition, revaluation, adjustments and re- disclosures. “On additional measures for the transition to international financial reporting standards”, which provides for a fundamental revision of the process of introducing IFRS.	cache/ajbmeb-2940.pdf	txt/ajbmeb-2940.txt