Nurmanov Ulugbek Anorbayevich
PhD in Economics, Associate Professor
Tashkent Institute of Finance, Email:mbt707@mail.ru
https://orcid.org/0000-0003-1937-0872
Abstract. As a result of various economic changes taking place in the Republic, positive indicators have been observed, which in turn also have an impact on the economy of Uzbekistan in globalization processes. In particular, joint-stock companies, joint-ventures with foreign countries and other economic entities have shown their influence on the stability of capital value, as well as on current assets in various directions. Economic entities must have a certain amount of sufficient funds to carry out financial and economic activities. In addition to the fact that these funds perform various functions in the economic process, it is important to conduct an economic analysis in the correct implementation of the state and movement of funds. In the implementation of production, improving the quality of products, increasing competitiveness and expanding the scale of the production process, the analysis of current assets in the activities of economic entities should be studied separately. In particular, a special place in the study of current assets is occupied by funds. It serves as the primary means of fulfilling current assets relations in the performance of payment obligations. This issue is especially relevant due to the fact that settlement and foreign exchange funds are a source of communication with product suppliers, contractors, workers and servants, budget, bank, insurance, etc. Therefore, in accordance with the resolution of the president of the Republic of Uzbekistan No. 4611 dated February 24, 2020 “on additional measures for the transition to International Financial Reporting Standards”, proposals and recommendations for improving the system of providing foreign investors with the necessary information environment and expanding access to international financial markets “are presented in this article. Therefore, in accordance with the resolution of the president of the Republic of Uzbekistan No. 4611 dated February 24, 2020 “on additional measures for the transition to International Financial Reporting Standards”, proposals and recommendations for improving the system of providing foreign investors with the necessary information environment and expanding access to international financial markets” are presented in this article.
Keywords. Current assets, cash in the structure of current assets, cash in IFRS, net profit from operational activities, the formation of net cash flows.