This article analyzes the strategic importance and economic advantages of transitioning from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) in the context of Uzbekistan’s economic modernization. The study applies a comparative analysis method, examining the conceptual differences between NAS and IFRS, particularly issues related to fair value measurement of assets and ensuring financial transparency. The experience of South Korea’s transition to the K-IFRS system is also reviewed, with an assessment of its impact on the stock market and investment flows
| Mualliflar | Khikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, Eshpo‘latov , Bahrom |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-05-13 |
| Jild | 3 |
| Son | 3 |
| Betlar | 59-64 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp59-64 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp59-64 · Maqolaning asl sahifasi
NAS, IFRS, transformation, integration, transparency, fair value, investment, capital market, K-IFRS, comparative analysis, financial reporting, methodology, НСБУ, IFRS (МСФО), трансформация, интеграция, прозрачность, справедливая стоимость, инвестиции, фондовый рынок, K-IFRS, сравнительный анализ, финансовая отчетность, методология, BXMS, IFRS (MHXS), transformatsiya, integratsiya, shaffoflik, haqqoniy qiymat, investitsiyalar, kapital bozori, K-IFRS, qiyosiy tahlil, moliyaviy hisobot, metodologiya
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