This article talks about the relevance and importance of transition to international financial reporting standards (IFRS) in Uzbekistan today in the process of integration of the world economy. Also, the issues of harmonizing the financial reports prepared on the basis of NAS in accordance with the IFRS, and steps to transform them were mentioned. The differences between national standards and international financial reporting standards are also analyzed.
| Mualliflar | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, Pashaxodjayeva, Dildora |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashriyot | Тошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази |
| ISSN | 1994-2025 |
| Nashr sanasi | 2025-01-03 |
| Jild | 1 |
| Son | 3 |
| Betlar | 79-83 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/3060-4842-2024-vol1-iss3-pp79-83 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.60078/3060-4842-2024-vol1-iss3-pp79-83 · Maqolaning asl sahifasi
трансформация, финансовая отчетность, международные стандарты финансовой отчетности (МСФО), этапы трансформации отчетности, transformation, financial reporting, international standards of financial reporting (IFRS), reporting transformation steps, trаnsformаtsiуа, moliуаviу hisobot, moliуаviу hisobotning xаlqаro stаndаrtlаri (MHXS), hisobotni o‘zgаrtirish bosqiсhlаri
| APA | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, & Pashaxodjayeva, Dildora (2025). THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS. Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 79-83. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp79-83 |
|---|---|
| GOST (OAK) | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, Pashaxodjayeva, Dildora THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 1, № 3. – P. 79-83. – DOI: 10.60078/3060-4842-2024-vol1-iss3-pp79-83. |
| MLA | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, and Pashaxodjayeva, Dildora. “THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 79-83, 2025. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp79-83 |
| Chicago | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, and Pashaxodjayeva, Dildora. “THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.” Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 79-83 (2025). https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp79-83 |
| Harvard | Pashaxodjayeva, Dildora, Пашаходжаева, Дилдора, and Pashaxodjayeva, Dildora (2025) ‘THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS’, Илғор иқтисодиёт ва педагогик технологиялар, 1(3), 79-83. https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp79-83 |
| BibTeX | @article{pashaxodjayevadildora2025,
title = {THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS},
author = {Pashaxodjayeva, Dildora and Пашаходжаева, Дилдора and Pashaxodjayeva, Dildora},
journal = {Илғор иқтисодиёт ва педагогик технологиялар},
year = {2025},
volume = {1},
number = {3},
pages = {79-83},
doi = {10.60078/3060-4842-2024-vol1-iss3-pp79-83},
url = {https://doi.org/10.60078/3060-4842-2024-vol1-iss3-pp79-83}
} |
Boshqa maqola uchun iqtibos tayyorlash
This article analyzes the economic, financial, and technological foundations of developing innovative activities in joint-stock companies. It highlights the key role of innovations in modernizing the economy, enhancing…
The article describes the use of financial monitoring when organizing a remote audit. During the audit, scientific works and regulatory documents on the use of financial monitoring were analyzed, and conclusions and…
This article examines the role of Big Data in public procurement processes and its significance for economic efficiency and anti-corruption measures. The study discusses the current state of electronic trading platforms…
This article analyzes the directions that should be carried out in order to effectively use marketing communications in commercial banks, the opinions of foreign and domestic scientists about marketing communication and…
This article is devoted to studying the role of ESG principles in ensuring the long-term sustainability of enterprises. ESG principles help to ensure the long-term development and sustainability of the enterprise by…
This article analyzes the main factors determining the competitiveness of digital platforms. Digital platforms play an important role in today's economy, providing users with various services and products and shaping…
The article discusses the issues of methodological and organizational improvement of fixed asset accounting. In particular, the article deals with the criteria for recognizing fixed assets based on the National…
This article outlines the set of legally-defined goals that constitute the "Uzbekistan - 2030" strategy. These goals include ensuring the stability of the national currency, increasing the income of the country’s…
Investments are one of the important factors determining the level of economic growth. The article analyzes the impact of centralized, decentralized investments and investments attracted on the basis of foreign credit…
The article discusses regional methods of sustainable natural capital accumulation that require an individual approach to the specific geographical, climatic, socio-economic, and environmental conditions of a particular…
Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2025-yil arxivi
This article is about the specifics of the profit tax audit in telecommunication companies, it describes the specifics of conducting an audit in telecommunication companies, the advantages of the billing system, as well…
In this article, the practical significance of improving the accounting system in Ukraine and the application of the National Accounting System in national accounting, as well as increasing the flow of foreign…
This article talks about the relevance and importance of the transition to international financial reporting standards (IFRS) in Uzbekistan today in the process of integration of the world economy. Also, the issues of…
This article discusses the need to harmonize accounting in the Republic of Uzbekistan on the basis of international financial reporting standards and thereby enter the world market with accurate and reliable…
This study examines the association between Internet use and self-rated health and investigates the role of online health information behaviors in this relationship. Using data from the 2021 Chinese General Social…
На материалах, опубликованных по август 2024 года, исследуется достаточность бюджетного покрытия обязательств государственно-частного партнёрства. Предложена совместная проверка объёма, сроков и допустимых источников…
Maqolada O‘zbekiston sport tashkilotlarida sun’iy intellekt (SI) va ma’lumotlarga asoslangan boshqaruvning iqtisodiy samaradorlik bilan bog‘liqligini o‘rganish uchun rasmiy statistik ma’lumotlar tahlil qilinadi…
The article analyzes the institutional formation and everyday educational practice of girls’ education in Turkestan in the late nineteenth and early twentieth centuries. It examines traditional schools led by otinoyi…
This study presents a comprehensive analysis of the geostrategic role of Khwarezm in the transregional trade system of Eurasia during the 9th–12th centuries, based on written sources, historiography, and archaeological…
В статье исследуется, почему налоговые и тарифные льготы могут не приводить к привлечению инвестиций в дата-центры для искусственного интеллекта (ИИ). На основе теории комплементарности М. Кремера построена…