This article provides a scientific analysis of the similarities and differences between the Conceptual Framework for the Preparation and Presentation of Financial Statements adopted in the Republic of Uzbekistan in 2026 and the Conceptual Framework for Financial Reporting developed by the IFRS Foundation. The study comparatively examines the objectives of financial reporting, the qualitative characteristics of useful financial information, the definitions of assets and liabilities, and the principles of recognition, derecognition, and measurement of financial statement elements. In addition, several challenges in national practice were identified, including the application of discounted valuation methods, the determination of fair value, and the use of professional judgment. Based on the research findings, practical recommendations were developed to further improve the national accounting system
| Mualliflar | Tulaev , Mirzakul, Тулаев , Мирзакул, Tulayev , Mirzakul |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-07-01 |
| Jild | 3 |
| Son | 3 |
| Betlar | 867-877 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss3-pp867-877 |
DOI: 10.60078/3060-4842-2026-vol3-iss3-pp867-877 · Maqolaning asl sahifasi
conceptual framework, financial reporting, IFRS, assets, liabilities, fair value, financial reporting quality, accounting, концептуальные основы, финансовая отчётность, МСФО, активы, обязательства, справедливая стоимость, качество финансовой отчётности, бухгалтерский учёт, konseptual asos, moliyaviy hisobot, IFRS, aktivlar, majburiyatlar, haqqoniy qiymat, moliyaviy hisobot sifati, buxgalteriya hisobi
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