PhD student, Tashkent Institute of Finance, Tashkent, Uzbekistan
*Author correspondence: Zukhriddin Kahharov, PhD student, Tashkent Institute of Finance, Tashkent, Uzbekistan, E-mail: kahharov@gmail.com
Online Published on 31 August, 2023.
This article talks about the accounting procedure and its specific features based on the international standards of the financial reporting on the supply of electricity by enterprises considered as the main suppliers of electricity in Uzbekistan. In Uzbekistan, the enterprises of the joint - stock company "Uzbekistan National Electric Networks" and the joint - stock company "Uzbekistan National Electric Networks" are designated as suppliers of electricity to final consumers. The article also reveals the procedure for drawing up reports of regional power grid enterprises and national power grid enterprises based on international standards of financial reporting, and provides conclusions and suggestions.
International standards of financial reporting, Accounting, Accounting transfer, Statement, Value added tax, Electricity, Purchase operation
