Ways to improve formation of financial statements according to IFRS of credit organizations of the Republic of Tajikistan

This article highlights the features, difficulties and most common problems identified by the Bank's current management tasks: the lack of qualified personnel in accordance with IFRS; the absence in national practice of a mandatory requirement of international standards to publish statements prepared in the format of IFRS; the administrative burden of the Bank to provide triple reporting: accounting, tax, and IFRS; the complexity of collecting and analyzing information for preparing and presenting reports in the format of IFRS.