COMPARATIVE STUDY OF FINANCIAL REPORTING PREPARED IN ACCORDANCE WITH IFRS AND NAS
Journal Title: International scientific journal Science and Innovation - Year 2024, Vol 3, Issue 11
Abstract
This article addresses the development of a common language for accounting in business to better understand financial information. The research aims to study whether there is any difference between the two reporting standards. The study was conducted from 2016 to 2023 for the company AO “Issiqlik Elektr Stansiyalari.” The research examines the balance sheet and income statement articles to measure the difference between the two reporting standards using the Gray Compatibility Index (GCI) of 1980, as well as to analyze the differences in financial ratios under IFRS and NAS.
Authors and Affiliations
Ergasheva Sh. T.
Keywords
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- EP ID EP753629
- DOI 10.5281/zenodo.14213994
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