ANALYSIS OF PRESTIGIOUS JOURNALS IN THE REPUBLIC OF UZBEKISTAN BY INTERNATIONAL STANDARDS

Abstract

Currently, the economies of the countries are becoming
increasingly open and interconnected, which leads to the integration of
the accounting system. Due to the prestige of the international standards
of financial reporting (IFRS), it is recognized as the basis of national
requirements for the compilation of financial reports in many countries
of the world. It turns out that the same international standards allow for
the preparation of comparable financial statements. The economic
system at any level in a constantly changing business environment is
based on those subjects that seek sustainable development. In turn,
sustainable development enterprises are considered to be interested in
increasing capital in the form of dividends or obtaining economic
benefits to save the funds involved and increase the fixed assets. In the
conditions of a market economy, the limited access of enterprises to
resources dictates the rational use of investment resources to the subjects
of the economy by careful selection of investment projects and
differentiation of the most promising ones