MOLIYAVIY HISOBOTLARNI TAQDIM ETISHNING KONSEPTUAL ASOSNING MAQSADI

Abstract

Relevance of the topic. Financial statements are important in accurately and reliably reflecting the financial position of organizations. Investors, creditors and other interested parties make economic decisions on the basis of financial statements. Therefore, it is necessary to ensure the quality, accuracy and compliance of financial statements with generally accepted principles. The conceptual framework plays an important role in this process. Research materials and methods. The conceptual framework is periodically revised by the Board, taking into account the experience of working with it. Revision of the conceptual framework does not lead to changes in the standards. Any decision to amend a standard requires the Board to include a new project in its work program, to follow the established procedure and procedure for developing an amendment to this standard. Research results. The conceptual framework is the main guideline in the preparation and presentation of general purpose financial statements. It assists the Board in developing IFRS standards, assists preparers of financial statements in the absence of standards, and serves as a support tool for all users in understanding the standards. Conclusion. It helps to increase confidence in global financial markets by improving the transparency, accountability, and quality of financial information.