Transition from national accounting standards to international standards: practice of Uzbekistan and experience of south Korea

Khikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, Eshpo‘latov , Bahrom

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarKhikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, Eshpo‘latov , Bahrom
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-05-13
Jild3
Son3
Betlar59-64
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp59-64
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp59-64 · Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAKhikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, & Eshpo‘latov , Bahrom (2026). TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 59-64. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp59-64
GOST (OAK)Khikmatova , Khusnora va b. TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 59-64. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp59-64.
MLAKhikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, and Eshpo‘latov , Bahrom. “TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 59-64, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp59-64
ChicagoKhikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, and Eshpo‘latov , Bahrom. “TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 59-64 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp59-64
HarvardKhikmatova , Khusnora, Eshpulatov , Bakhrom, Хикматова , Хуснора, Эшпулатов , Бахром, Xikmatova , Husnora, and Eshpo‘latov , Bahrom (2026) ‘TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 59-64. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp59-64
BibTeX
@article{khikmatovakhusnora2026,
  title = {TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA},
  author = {Khikmatova , Khusnora and Eshpulatov , Bakhrom and Хикматова , Хуснора and Эшпулатов , Бахром and Xikmatova , Husnora and Eshpo‘latov , Bahrom},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {59-64},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp59-64},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp59-64}
}

Boshqa maqola uchun iqtibos tayyorlash

Илғор иқтисодиёт ва педагогик технологиялар jurnalidan boshqa maqolalar

Илғор иқтисодиёт ва педагогик технологиялар — barcha maqolalar · 2026-yil arxivi

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari