Theoretical Foundations of the Formation of Corporate Reporting

Maxsudov Begmatjon Yuldashalievich

doi:10.51699/ajdes.v8i.296

Authors

Maxsudov Begmatjon Yuldashalievich Associate Professor of Tashkent State University of Economics

DOI:

https://doi.org/10.51699/ajdes.v8i.296

Keywords:

Foundations, Formation, Reporting

Abstract

The article examines the classification of corporate reporting elements. Also considered is the relevance of the corporate report, the main purpose of its formation. The essence of the guidelines and standards on corporate reporting has been studied. Literature of foreign and local economists on the topic was analyzed. Systematic, organizational and communicative approaches to identifying the concept of corporate reporting have been studied. The methodology for the formation of the corporate report is studied and the necessary recommendations for its application in the enterprises of our country are presented. Based on the results of the analysis, the author's approach is described. In the introduction of the corporate report in the enterprises of our country, it is scientifically based, which includes the main blocks such as three: descriptive, Management Discussion and analysis, financial. The basic requirements set for corporate reporting have also been thoroughly investigated.

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