Илғор иқтисодиёт ва педагогик технологиялар Ҷилди 3 № 3 (2026) · Саҳифаҳои 59-64

TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA

Khikmatova, Khusnora, Eshpulatov, Bakhrom, Хикматова, Хуснора, Эшпулатов, Бахром, Xikmatova, Husnora, Eshpo‘latov, Bahrom

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Аннотатсия

This article analyzes the strategic importance and economic advantages of transitioning from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) in the context of Uzbekistan’s economic modernization. The study applies a comparative analysis method, examining the conceptual differences between NAS and IFRS, particularly issues related to fair value measurement of assets and ensuring financial transparency. The experience of South Korea’s transition to the K-IFRS system is also reviewed, with an assessment of its impact on the stock market and investment flows

NASIFRStransformationintegrationtransparencyfair valueinvestmentcapital marketK-IFRScomparative analysis

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Иқтибос гирифтан

APA 7 
Khikmatova, Khusnora, Eshpulatov, Bakhrom, Хикматова, Хуснора, Эшпулатов, Бахром, Xikmatova, Husnora & Eshpo‘latov, Bahrom (2026). TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 59-64.
GOST R 7.0.5 
Khikmatova, Khusnora, Eshpulatov, Bakhrom, Хикматова, Хуснора, Эшпулатов, Бахром, Xikmatova, Husnora, Eshpo‘latov, Bahrom TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 3. С. 59-64.
BibTeX 
@article{khusnora2026,
  author  = {Khikmatova, Khusnora and Eshpulatov, Bakhrom and Хикматова, Хуснора and Эшпулатов, Бахром and Xikmatova, Husnora and Eshpo‘latov, Bahrom},
  title   = {TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {3},
  pages   = {59-64}
}
RIS 
TY  - JOUR
AU  - Khikmatova, Khusnora
AU  - Eshpulatov, Bakhrom
AU  - Хикматова, Хуснора
AU  - Эшпулатов, Бахром
AU  - Xikmatova, Husnora
AU  - Eshpo‘latov, Bahrom
TI  - TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 3
SP  - 59
EP  - 64
ER  -