IMPROVING THE REFLECTION OF FINANCIAL PERFORMANCE RESULTS ON EQUITY CHANGES IN ENTERPRISES BASED ON INTERNATIONAL STANDARDS

Abstract

Annotation. This study examines the extent to which financial performance outcomes are accurately reflected in equity changes under International Financial Reporting Standards (IFRS), and proposes a methodological framework for improving this reflection in Uzbek enterprises. Cross-sector IFRS compliance scoring reveals that full adoption of IAS 1-compliant statements of changes in equity increases disclosure accuracy by an average of 17.9 percentage points. The paper proposes an integrated eight-component equity reconciliation model aligned with IAS 1, IAS 8, IAS 16, IAS 21, IFRS 9, IFRS 15, and IFRS 16.