Directions for developing national accounting systems in accordance with international standards: ifrs, cas or aaoifi

Qlichev, Baxtiyor, Кличев , Бахтиёр, Qlichev , Baxtiyor

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article provides a comprehensive analysis of the directions for developing the national accounting system based on international standards. In particular, a comparative study is conducted on the theoretical foundations, application features, and impact of IFRS, CAS, and AAOIFI on national accounting practices. The study systematizes scholarly perspectives on the adoption of international standards from economic, institutional, and geo-economic viewpoints. Furthermore, the paper demonstrates that the current accounting system of Uzbekistan represents a hybrid model combining elements of different international frameworks. It is argued that the transition to international standards should not be viewed as a one-dimensional reform but rather as a complex transformation incorporating economic, strategic, and social factors. Based on this approach, the study develops theoretical and practical recommendations aimed at improving the national accounting system, including alignment with key trading partners, strengthening regional integration, and incorporating Islamic finance principles.

Maqola ma’lumotlari
MualliflarQlichev, Baxtiyor, Кличев , Бахтиёр, Qlichev , Baxtiyor
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-04-30
Jild4
Son4
Betlar179-191
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss4-pp179-191
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss4-pp179-191 · Maqolaning asl sahifasi

Kalit so‘zlar

international standard’s evolution, national accounting systems, economic and social aspects of the transition to international standards, эволюция международных стандартов, национальные системы бухгалтерского учета, экономические и социальные аспекты перехода на международные стандарты, xalqaro standartlar evolyutsiyasi, milliy hisob tizimlari, xalqaro standartlarga oʻtishda iqtisodiy va ijtimoiy jihatlar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAQlichev, Baxtiyor, Кличев , Бахтиёр, & Qlichev , Baxtiyor (2026). DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI. Иқтисодий тараққиёт ва таҳлил, 4(4), 179-191. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp179-191
GOST (OAK)Qlichev, Baxtiyor, Кличев , Бахтиёр, Qlichev , Baxtiyor DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 179-191. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp179-191.
MLAQlichev, Baxtiyor, Кличев , Бахтиёр, and Qlichev , Baxtiyor. “DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI.” Иқтисодий тараққиёт ва таҳлил, 4(4), 179-191, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp179-191
ChicagoQlichev, Baxtiyor, Кличев , Бахтиёр, and Qlichev , Baxtiyor. “DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI.” Иқтисодий тараққиёт ва таҳлил, 4(4), 179-191 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp179-191
HarvardQlichev, Baxtiyor, Кличев , Бахтиёр, and Qlichev , Baxtiyor (2026) ‘DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI’, Иқтисодий тараққиёт ва таҳлил, 4(4), 179-191. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp179-191
BibTeX
@article{qlichevbaxtiyor2026,
  title = {DIRECTIONS FOR DEVELOPING NATIONAL ACCOUNTING SYSTEMS IN ACCORDANCE WITH INTERNATIONAL STANDARDS: IFRS, CAS OR AAOIFI},
  author = {Qlichev, Baxtiyor and Кличев , Бахтиёр and Qlichev , Baxtiyor},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {4},
  pages = {179-191},
  doi = {10.60078/2992-877x-2026-vol4-iss4-pp179-191},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp179-191}
}

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