AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

  • Islom Kuziev Financial Analysis Department Tashkent Finance Institute
DOI: https://doi.org/10.12955/ejbe.v2i0.92
Keywords: Financial Statements, Balance Sheet, Statement Of The Financial Results, Cash Flow Statements And Notes Thereto, National Accounting Standards, IAS, IFRS, Auditor’s Report

Abstract

In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

References

International Financial Reporting Standards (IFRSs) 2007 : including International Accounting Standards (IASs) and Interpretations as at 1 January 2007. -London, 2007. -2513 p. – P.36.

Kovalev A.E. Podgatovka i analiz otdelnoy i konsolidirovannoy otchetnosty po MSFO s pomoshyu " 1 C: Konsolidatsiya 8"/ A.Ye.Kovalev. -M.: OOO " 1C- Publishing", CPB.: Piter, 2008. -536 s.

Paliy V.F. Mejdunarodniye standarty finansovoy otchetnosty: Uchebnoye posobiye -M.: INFRA-M, 2003. -456 s. –S. 87

Sbornik kommentariev k Natsionalnim standartam Buhgalterskogo Ucheta Respubliki Uzbekistan. Tashkent 2009 -480s. –S.11

Sources of Financial statements of the company “NUR” for 2008-2009 years.

Published
2011-04-01
Issue
Vol 2 (2011)
Section
Articles
Copyright (c) 2011 Islom Kuziev

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