Year: 2025
Type: conference-paper
Abstract: This article analyzes the main differences between international financial reporting standards (IFRS) and national standards (IAS). The topic covers the essence of international standards, their role in the formation of a unified financial information system at the global level. The process of harmonizing financial reporting with international standards in the Republic of Uzbekistan, the reforms carried out in this direction and their practical significance are also analyzed. The article highlights the existing differences between national and international standards in terms of structure, assessment criteria, accounting principles and regulatory and legal frameworks, and puts forward proposals and recommendations for their harmonization.
Author: Sodiqova Malika Kozimjon qizi
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W7204236763