Processes and issues of transitioning Uzbekistan’s banking system to international financial reporting standards (ifrs)

Ergasheva , Feruza, Эргашева , Феруза, Ergasheva , Feruza

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

The article examines the processes and challenges of transitioning Uzbekistan’s banking system to International Financial Reporting Standards (IFRS). The adoption of these standards, which are critical in the context of global economic integration, ensures the transparency, comparability, and reliability of financial reporting. In the Republic of Uzbekistan, the transition to IFRS is a vital component of economic reforms aimed at integrating banks into international financial markets and enhancing investor confidence. However, this process is accompanied by challenges, including the adaptation of the regulatory framework, training of qualified personnel, and development of information technology infrastructure. The article analyzes the key issues, challenges, and prospective solutions related to this transition.

Maqola ma’lumotlari
MualliflarErgasheva , Feruza, Эргашева , Феруза, Ergasheva , Feruza
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-05-30
Jild3
Son5
Betlar71-76
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss5-pp71-76
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss5-pp71-76 · Maqolaning asl sahifasi

Kalit so‘zlar

international financial reporting standards (IFRS), Uzbekistan banking system, financial reporting, economic reforms, transparency, global integration, regulatory framework, qualified personnel, information technologies, международные стандарты финансовой отчетности (МСФО), банковская система Узбекистана, финансовая отчетность, экономические реформ, прозрачность, глобальная интеграция, нормативно-правовая база, квалифицированные кадры, информационные технологии, xalqaro moliyaviy hisobot standartlari (MHXS), O‘zbekiston bank tizimi, moliyaviy hisobot, iqtisodiy islohotlar, shaffoflik, global integratsiy, normativ-huquqiy baza, malakali kadrlar, axborot texnologiyalar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAErgasheva , Feruza, Эргашева , Феруза, & Ergasheva , Feruza (2025). PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). Иқтисодий тараққиёт ва таҳлил, 3(5), 71-76. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp71-76
GOST (OAK)Ergasheva , Feruza, Эргашева , Феруза, Ergasheva , Feruza PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 5. – P. 71-76. – DOI: 10.60078/2992-877x-2025-vol3-iss5-pp71-76.
MLAErgasheva , Feruza, Эргашева , Феруза, and Ergasheva , Feruza. “PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS).” Иқтисодий тараққиёт ва таҳлил, 3(5), 71-76, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp71-76
ChicagoErgasheva , Feruza, Эргашева , Феруза, and Ergasheva , Feruza. “PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS).” Иқтисодий тараққиёт ва таҳлил, 3(5), 71-76 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp71-76
HarvardErgasheva , Feruza, Эргашева , Феруза, and Ergasheva , Feruza (2025) ‘PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)’, Иқтисодий тараққиёт ва таҳлил, 3(5), 71-76. https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp71-76
BibTeX
@article{ergashevaferuza2025,
  title = {PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)},
  author = {Ergasheva , Feruza and Эргашева , Феруза and Ergasheva , Feruza},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {5},
  pages = {71-76},
  doi = {10.60078/2992-877x-2025-vol3-iss5-pp71-76},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss5-pp71-76}
}

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