Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-11-91-54
DOI: https://dx.doi.org/10.15863/TAS.2020.11.91.54
Language: English
Citation: Ismoilov, S. S. (2020). The role of analytical procedures in the audit of the company's financial results. ISJ Theoretical & Applied Science, 11 (91), 329-331. Soi: http://s-o-i.org/1.1/TAS-11-91-54 Doi: https://dx.doi.org/10.15863/TAS.2020.11.91.54 |
Pages: 329-331
Published: 30.11.2020
Abstract: The analysis of financial statements according to national accounting standards and international financial reporting standards was carried out, and it was concluded that methodological approaches should be adjusted when conducting financial analysis. At the same time, the reasons for differences between national accounting standards of Uzbekistan and international accounting are identified.
Key words: accounting, auditing, fixed assets, tangible assets, depreciation, inventory, international standards. National accounting standards, IFRS, analysis, accounting, reporting, audit.
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