Тошкент молия институти ҳузуридаги илмий даражалар берувчи dsc

I.N. Kuziev 
Chairman of the Scientific Council for 
awarding scientific degrees, Doctor of science 
in Economics, Docent 
S. U. Mehmonov 
Scientific secretary of Scientific Council for 
awarding scientific degrees, Doctor of science 
in Economics, Professor 
J.I. Karimkulov 
Chairman of Scientific seminar under the 
Scientific Council for awarding scientific 
degrees, Doctor of philosophy in Economics, 
Docent 

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INTRODUCTION (abstract of DSc thesis) 
The aim of the research is to develop recommendations and practical 
proposals for enhancing of the theoretical and methodological bases of financial 
reporting in the condition of the modernization of economy. 
The objects of the research work are selected joint-stock companies 
engaged in financial and economic activities in the our republic, as well as 
companies with limited liability with the participation of foreign investments. 
Scientific novelty of research is as follows: 
the definitions of the concepts «financial reporting» are developed on the 
basis of clarification of the financial information covered, «transformation of 
financial reporting» on the basis of clarifying the sequence of implementation and 
the transformation process, have been worked out. 
on the basis of modern approaches, the methodological procedure and rules 
for assessing the value of assets, liabilities and accounting for changes in equity 
capital have been improved; 
given scientifically based proposals on the composition of assets and 
liabilities in the balance sheet and developed a new format of the statement of 
financial position based on international requirements; 
based on advanced foreign experience the content and structure of the 
«statement of cash flow» have been improved, and for applying direct and indirect 
methods in drawing up a report transformational formulas have been developed; 
on the basis of bringing the content and structure of the «report on changes in 
equity» in line with IFRS, a new form of this report is proposed; 
forms of the «statement of profits and losses and other comprehensive 
income» and «report on the cost of production (works, services)», as well as the 
methodological procedure for the use of variable costing in the preparation of 
reports have been improved.