Integration of international financial reporting standards (ifrs) into the accounting system: theoretical framework and practical mechanisms

Imamova , Nasiba, Имамова , Насиба, Imamova , Nasiba

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

International Financial Reporting Standards (IFRS) have become an integral part of the global economy today. Their main purpose is to ensure a unified approach to the preparation of financial statements, facilitate their comparability on an international level, and increase transparency for investors. International financial reporting standards have been adopted by many countries, which is of great importance for coordinating business processes, evaluating the effectiveness of company operations, and standardizing financial information. At the same time, adapting the accounting system to international standards is crucial not only for meeting legal requirements but also for enhancing competitiveness in business processes. This article discusses the integration of international financial reporting standards into the accounting system, their essence and benefits, as well as the implementation process and the experience of international countries

Maqola ma’lumotlari
MualliflarImamova , Nasiba, Имамова , Насиба, Imamova , Nasiba
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-03-12
Jild3
Son1
Betlar626-631
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss1-pp626-631
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss1-pp626-631 · Maqolaning asl sahifasi

Kalit so‘zlar

International Financial Reporting Standards, integration, investor, GAAP, IFRS, International Financial Reporting Standards Council, международные стандарты финансовой отчетности, интеграция, инвестор, GAAP, IFRS, Совет по международным стандартам финансовой отчетности, moliyaviy hisobot xalqaro standartlari, integratsiya, investor, Umumqabul qilingan buxgalteriya hisobi tamoyillari (GAAP), MHXS (IFRS), Moliyaviy hisobot xalqaro standartlari kengashi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAImamova , Nasiba, Имамова , Насиба, & Imamova , Nasiba (2026). INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS. Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 626-631. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631
GOST (OAK)Imamova , Nasiba, Имамова , Насиба, Imamova , Nasiba INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 1. – P. 626-631. – DOI: 10.60078/3060-4842-2026-vol3-iss1-pp626-631.
MLAImamova , Nasiba, Имамова , Насиба, and Imamova , Nasiba. “INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 626-631, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631
ChicagoImamova , Nasiba, Имамова , Насиба, and Imamova , Nasiba. “INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 626-631 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631
HarvardImamova , Nasiba, Имамова , Насиба, and Imamova , Nasiba (2026) ‘INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(1), 626-631. https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631
BibTeX
@article{imamovanasiba2026,
  title = {INTEGRATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) INTO THE ACCOUNTING SYSTEM: THEORETICAL FRAMEWORK AND PRACTICAL MECHANISMS},
  author = {Imamova , Nasiba and Имамова , Насиба and Imamova , Nasiba},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {1},
  pages = {626-631},
  doi = {10.60078/3060-4842-2026-vol3-iss1-pp626-631},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631}
}

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