Innovation science and technologiy Volume 1 Issue 12 (2025)
CURRENT ISSUES IN ADAPTING THE ACCOUNTING SYSTEM OF UZBEKISTAN TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
Xudoyberdiyev, Odiljon
Abstract
This article examines current issues related to the adaptation of the accounting system of Uzbekistan toInternational Financial Reporting Standards (IFRS). The study analyzes the existing regulatory framework, key areasof harmonization with international standards, including professional capacity development, integration of informationtechnologies, and further enhancement of financial reporting transparency. The research findings provide practicalrecommendations aimed at aligning the accounting system of Uzbekistan with modern international requirements
accounting, International Financial Reporting Standards, financial statements, harmonization, regulatory framework, financial transparency, information technology, professional capacity development.
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