Initial challenges in the adoption and transformation of international financial reporting standards (ifrs) AT the transnational level in Uzbekistan and other developing countries

Sharapova , Shoxsanam, Шарапова , Шохсанам, Sharapova , Shoxsanam

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

This article analyzes the initial challenges in the adoption and transformation of International Financial Reporting Standards (IFRS) at a transnational level in Uzbekistan and other developing countries. Although the implementation of IFRS plays an important role in ensuring global economic integration and financial transparency, developing economies face several institutional, economic, and professional barriers. The main issues include differences between national accounting standards and IFRS, shortage of qualified professionals, high implementation costs, and insufficient adaptation of legal and methodological frameworks. In addition, the lack of practical experience and adjustment of information systems are also identified as key challenges. The article briefly provides recommendations to mitigate these problems.

Maqola ma’lumotlari
MualliflarSharapova , Shoxsanam, Шарапова , Шохсанам, Sharapova , Shoxsanam
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-04-30
Jild4
Son4
Betlar243-249
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss4-pp243-249
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss4-pp243-249 · Maqolaning asl sahifasi

Kalit so‘zlar

IFRS, transformation, developing countries, financial reporting, national accounting standards (BHMS), IFRS, трансформация, развивающиеся страны, финансовая отчётность, национальные стандарты бухгалтерского учёта, IFRS, transformatsiya, rivojlanayotgan davlatlar, moliyaviy hisobot, BHMS

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASharapova , Shoxsanam, Шарапова , Шохсанам, & Sharapova , Shoxsanam (2026). INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES. Иқтисодий тараққиёт ва таҳлил, 4(4), 243-249. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp243-249
GOST (OAK)Sharapova , Shoxsanam, Шарапова , Шохсанам, Sharapova , Shoxsanam INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 4. – P. 243-249. – DOI: 10.60078/2992-877x-2026-vol4-iss4-pp243-249.
MLASharapova , Shoxsanam, Шарапова , Шохсанам, and Sharapova , Shoxsanam. “INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES.” Иқтисодий тараққиёт ва таҳлил, 4(4), 243-249, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp243-249
ChicagoSharapova , Shoxsanam, Шарапова , Шохсанам, and Sharapova , Shoxsanam. “INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES.” Иқтисодий тараққиёт ва таҳлил, 4(4), 243-249 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp243-249
HarvardSharapova , Shoxsanam, Шарапова , Шохсанам, and Sharapova , Shoxsanam (2026) ‘INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES’, Иқтисодий тараққиёт ва таҳлил, 4(4), 243-249. https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp243-249
BibTeX
@article{sharapovashoxsanam2026,
  title = {INITIAL CHALLENGES IN THE ADOPTION AND TRANSFORMATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AT THE TRANSNATIONAL LEVEL IN UZBEKISTAN AND OTHER DEVELOPING COUNTRIES},
  author = {Sharapova , Shoxsanam and Шарапова , Шохсанам and Sharapova , Shoxsanam},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {4},
  pages = {243-249},
  doi = {10.60078/2992-877x-2026-vol4-iss4-pp243-249},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss4-pp243-249}
}

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