CASH FLOWS IN OPERATING ACTIVITIES

Authors

  • Qosimova Nilufarkhon Chinberdiyevna Lecturer at the Department of “Specialty, Social-Humanitarian, and Exact Sciences” of Tashkent State University of Economics.

Keywords:

Cash flow, reporting formats, types of cash flows, financial activities, operating cash flows, operating expenses, payments, investment cash flows, financial cash flows, investment activity, sale of assets, repayment of loans, sale of shares, factors, stability of positive cash flows, cash flow monitoring.

Abstract

For any business to be successful, it requires financial stability. Cash flows play a crucial role in ensuring this stability. Cash flows mainly arise from operating activities. This article discusses the concept of cash flows in operating activities, their significance, formation, monitoring, and management.

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References

Law of the Republic of Uzbekistan “On Accounting”. April 13, 2016. Collection of Legislation of the Republic of Uzbekistan, No. 404.

Law of the Republic of Uzbekistan “On Accounting and Financial Reporting” – 2017.

Presidential Decree of the Republic of Uzbekistan dated February 24, 2020, No. 4611 “On Additional Measures for the Transition to International Financial Reporting Standards”.

Presidential Decree of the Republic of Uzbekistan “On the Strategy for Further Development of the Republic of Uzbekistan”, February 7, 2017, No. PF-4947.

Ministry of Finance guidelines for the preparation of international financial reports in accordance with International Financial Reporting Standards (IFRS).

IFRS (Red Book), 2015. The only official printed edition of the consolidated text of the IASB’s authoritative pronouncements as of January 1, 2015. ISBN 978-1-909704-71-8 (2 vols).

International Financial Reporting Standard – Annual Improvements to IFRSs 2012–2014 Cycle (September 2014). ISBN 978-1-909704-59-6.

Karimov A.A., Ibragimov A.K., International Standards of Financial Reporting. Textbook. Tashkent: “Moliya”, 2019 – 310 pages.

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Published

2025-06-03

How to Cite

Qosimova Nilufarkhon Chinberdiyevna. (2025). CASH FLOWS IN OPERATING ACTIVITIES. Journal of Applied Science and Social Science, 15(05), 529–531. Retrieved from https://www.internationaljournal.co.in/index.php/jasass/article/view/1159

Issue

Vol. 15 No. 05 (2025): Journal of Applied Science and Social Science

Section

Articles

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