CURRENT ISSUES IN ADAPTING THE ACCOUNTING SYSTEM OF UZBEKISTAN TO INTERNATIONAL FINANCIAL REPORTING STANDARDS

Authors

  • Xudoyberdiyev Odiljon Egamberdi o‘g‘li

DOI:

https://doi.org/10.5281/zenodo.18726118

Abstract

This article examines current issues related to the adaptation of the accounting system of Uzbekistan to
International Financial Reporting Standards (IFRS). The study analyzes the existing regulatory framework, key areas
of harmonization with international standards, including professional capacity development, integration of information
technologies, and further enhancement of financial reporting transparency. The research findings provide practical
recommendations aimed at aligning the accounting system of Uzbekistan with modern international requirements

Keywords

accounting, International Financial Reporting Standards, financial statements, harmonization, regulatory framework, financial transparency, information technology, professional capacity development.

Author Biography

Xudoyberdiyev Odiljon Egamberdi o‘g‘li

Associate Professor, PhD Tashkent State University of Economics


References

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Published

2025-12-01

How to Cite

Xudoyberdiyev , O. (2025). CURRENT ISSUES IN ADAPTING THE ACCOUNTING SYSTEM OF UZBEKISTAN TO INTERNATIONAL FINANCIAL REPORTING STANDARDS. Innovation Science and Technology, 1(12). https://doi.org/10.5281/zenodo.18726118
Vol. 1 No. 12 (2025): Innovation Science and Technology