Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 3 № 1 (2026) · Саҳифаҳои 626-631
INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS
Imamova, Nasiba, Имамова, Насиба, Imamova, Nasiba
Аннотатсия
International Financial Reporting Standards (IFRS) have become an integral part of the global economy today. Their main purpose is to ensure a unified approach to the preparation of financial statements, facilitate their comparability on an international level, and increase transparency for investors. International financial reporting standards have been adopted by many countries, which is of great importance for coordinating business processes, evaluating the effectiveness of company operations, and standardizing financial information. At the same time, adapting the accounting system to international standards is crucial not only for meeting legal requirements but also for enhancing competitiveness in business processes. This article discusses the integration of international financial reporting standards into the accounting system, their essence and benefits, as well as the implementation process and the experience of international countries
International Financial Reporting StandardsintegrationinvestorGAAPIFRSInternational Financial Reporting Standards Councilмеждународные стандарты финансовой отчетностиинтеграцияинвесторGAAP
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