Sayfutdinov Bobur,
Independent researcher of Tashkent Financial Institute
ORCID: 0009-0009-1752-4840
Abstract: In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different approach to accounting and financial reporting in organizations. It is important to ensure their true and fairly presentation by complying with the requirements of international standards of financial reporting in the preparation of the financial report and the formation of its information. This article describes the procedure for transforming the financial report prepared on the basis of national accounting standards into the international standards of financial reporting, and its stages.
Keywords: financial statements, national accounting standards, international financial reporting standards, transformation, full transformation, combined method