BOSHQA UMUMLASHGAN DAROMADLAR TASNIFI VA TARKIBIY TUZILISHI

Abstract

At present, the pace of international integration is leading to rapid development of its efforts to recognize and introduce international standards of financial reporting in the countries across the world. It is known, that no country has natural and economic resources in full. These can hardly be found in different countries. For this reason, countries keep trading with each other. Our country is the one which is rich in natural and economic resources. However the produce made by our domestic manufacturers cannot fully meet the world standards, and we are not able to actively participate in the global economy. Therefore, endeavors to attract foreign investors continue to-date. Attractive investment environment is important in view to get an investor to invest. Transition to international standards of financial reporting, which is widely used in developed economies and is understandable to all investors, will help to shape the investment climate and provide investors with required information medium. According to international standards, the “consolidated income statement” shows financial results of a company which is regarded as an important report for investors.