Cash flow reporting in Uzbekistan: national accounting standards and international standards application

Cash flow reporting in Uzbekistan: national accounting standards and international standards application

Authors

  • Ochilov Ilyos Keldiyorovich

DOI:

https://doi.org/10.5281/zenodo.15121092

Keywords:

Liquidity assessment, Financial flexibility, Operating activities, Performance evaluation, Investing activities, Financing activities, Cash flow ratios

Abstract

In this article, in the context of modernizing the economy, it consists in the formation of relevant opinions and
considerations for improving the process of maintaining and shaping a report on the movement of funds in economic,
medium and small business entities that are mainly engaged in entrepreneurial activity in the Republic of Uzbekistan.

Author Biography

Ochilov Ilyos Keldiyorovich

Doctor of Economic science, Professor of the Department of
“Financial accounting and reporting”, Tashkent State University of Economics

Published

2025-03-11
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