Procedure for forming financial statements of a commercial bank in accordance with IFRS

The proposed scientific article examines the procedure for the formation of financial statements in commercial banks of the Republic of Uzbekistan under IFRS, considers their theoretical and practical provisions. Based on the results of the study, the theoretical foundations of the essence, content, role and importance of financial statements in commercial banks, the procedure for their formation and compilation in connection with the transition to IFRS were expanded. The subject of the study is the formation of financial statements in commercial banks of the Republic of Uzbekistan.