ACCOUNT OF CASH FLOWS IN ECONOMIC ENTITIES ANDTHEORETICAL AND METHODOLOGICAL BASIS OF AUDITING: SPECIFIC ASPECTS OF THE ELECTRICAL NETWORK

Authors

  • Djuraev Davlat Djonibekovich Doctoral student of Tashkent State University of Economics

Keywords:

cash flows, accounting and auditing, IAS 7, IFRS No. 9, natural monopoly, tariff regulation, electric power industry, regional electric networks, methodological foundations, IFRS.

Abstract

The theoretical and methodological basis of cash flow accounting and auditing in economic entities, in particular in the enterprises of the electric power industry, is researched in the article.

Downloads

Published

2026-05-31

Issue

Vol. 41 (2026): Global Congress

Section

Articles

How to Cite

ACCOUNT OF CASH FLOWS IN ECONOMIC ENTITIES ANDTHEORETICAL AND METHODOLOGICAL BASIS OF AUDITING: SPECIFIC ASPECTS OF THE ELECTRICAL NETWORK. (2026). E Global Congress, 41, 52-55. https://eglobalcongress.com/index.php/egc/article/view/462