ACCOUNTING OF FINANCIAL INSTRUMENTS: THE MAIN DIFFERENCES BETWEEN THE NATIONAL ACCOUNTING STANDARDS OF THE REPUBLIC OF UZBEKISTAN AND IFRS

Abstract

One of the most effective tools for the development and improvement of the economy of each state is an active investment policy. It is for this reason that today the issue of transformation of financial statements compiled according to the National Accounting Standards in accordance with the requirements of IFRS has become acute, information about the activities of enterprises and companies in the financial futures markets is interesting for investors and no less important. In this regard, it is of great importance to study the international practice of accounting for financial instruments and reporting information on them.