Zamonaviy dunyoda amaliy fanlar 5-jild 8-son (2026) · 84–87-betlar

DEVELOPMENT OF NATIONAL FINANCIAL REPORTING STANDARDS (NFRS) BASED ON IFRS: CONCEPTUAL AND LEGISLATIVE INNOVATIONS IN UZBEKISTAN

Azizov, Mirodil

DOI: 10.5281/zenodo.19852064 · Manbada o'qish → · PDF (manba serverida)

Annotatsiya

This study examines the development of National Financial Reporting Standards (NFRS) in Uzbekistan as a localized adaptation of International Financial Reporting Standards (IFRS). It analyzes the conceptual foundations, legislative transformations, and institutional challenges associated with embedding IFRS principles into domestic accounting regulation. Using a qualitative doctrinal and comparative approach, the paper evaluates whether NFRS represents substantive convergence or merely formal harmonization. The findings suggest that Uzbekistan is transitioning toward a hybrid accounting model that integrates IFRS-based concepts within national legal frameworks, although significant challenges remain in enforcement, professional capacity, and practical implementation.

IFRS, NFRS, Uzbekistan, accounting reform, standard-setting, convergence

Metadata manbasi: jurnal OAI-PMH arxivi · Sindex to'liq matnni saqlamaydi, manbaga havola beradi.