Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 3 (2026) · pp. 596-602

THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING

Eshniyazova, Yulduz, Эшниязова, Юлдуз, Эшниязова, Юлдуз

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Abstract

This article provides a comprehensive scientific analysis of the essence, structure, historical development of International Financial Reporting Standards (IFRS) and their impact on management accounting methodology. The role of IFRS in management decision-making, theoretical and methodological foundations of financial and management reporting integration, the importance of segment reporting and international experience are studied. The pressing problems of implementing these standards in Uzbekistan and their methodological solutions are proposed

IFRSIASmanagement accountingfinancial reportinginternational standardsintegrationsegment reportingfinancial datamanagement decisionsМСФО

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Cite

APA 7 
Eshniyazova, Yulduz, Эшниязова, Юлдуз & Эшниязова, Юлдуз (2026). THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS  AND THEIR IMPACT ON MANAGEMENT ACCOUNTING. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 596-602.
GOST R 7.0.5 
Eshniyazova, Yulduz, Эшниязова, Юлдуз, Эшниязова, Юлдуз THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS  AND THEIR IMPACT ON MANAGEMENT ACCOUNTING // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 3. С. 596-602.
BibTeX 
@article{yulduz2026,
  author  = {Eshniyazova, Yulduz and Эшниязова, Юлдуз and Эшниязова, Юлдуз},
  title   = {THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS  AND THEIR IMPACT ON MANAGEMENT ACCOUNTING},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {3},
  pages   = {596-602}
}
RIS 
TY  - JOUR
AU  - Eshniyazova, Yulduz
AU  - Эшниязова, Юлдуз
AU  - Эшниязова, Юлдуз
TI  - THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS  AND THEIR IMPACT ON MANAGEMENT ACCOUNTING
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 3
SP  - 596
EP  - 602
ER  -