Файл	Ном	Сабт карда шуд
18-Исаев Диловарджон Талисович	THE FINANCIAL REPORTING SYSTEM OF BANKS: IMPROVEMENT OF ORGANIZATIONAL, LEGAL AND METHODOLOGICAL BASIS	35

Authors: Isaev Dilovardzhon Talisovich – Senior Lecturer of the Department of Finance and Credit, Khujand Polytechnic Institute of the Tajik Technical University named after academician M.S. Osimi,  Address: 735700, Republic of Tajikistan, Khujand

JOURNAL NUMBER: 4(67). YEAR OF ISSUE: 2023.LANGUAGE OF THE ARTICLE: Tajik

ANNOTATION

The article describes the stages of development of an internal standard for consolidated financial statements, which may be useful for bank accountants in the preparation of internal documents. The author gave recommendations on increasing the level of professionalism of employees in the fields of accounting and auditing, notes the importance of observing the principles of professional ethics in the course of their professional activities. It is noted that an effective system of financial reporting quality control should be created in the bank. Recommendations were also given on improving the system of training specialists in institutions of higher professional education.

KEY WORDS

accounting system, financial reporting, organizational and legal basis, IFRS, internal standard, quality of financial reporting, bank

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