This article examines the impact of implementing International Financial Reporting Standards (IFRS) on the quality of accounting in Uzbekistan's commercial banks. The study analyzes the effect of IFRS on the transparency, reliability of financial reporting, and investor confidence. Using qualitative and quantitative methods, the successes and challenges of transitioning to IFRS are identified based on examples from leading Uzbek banks. The results indicate that IFRS significantly enhances accounting quality, but issues related to infrastructure and staff qualifications remain relevant
| Mualliflar | Arziboeva Ravzakhon , Sattarovna |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2025-06-19 |
| Jild | 50 |
| Son | 05 |
IFRS, accounting, financial reporting, transparency, banks, Uzbekistan, МСФО, бухгалтерский учет, финансовая отчетность, прозрачность, банки, Узбекистан, IFRS, buxgalteriya hisobi, moliyaviy hisobot, shaffoflik, banklar, O‘zbekiston
This article examines the overall state of liabilities accounting and internal audit processes in Uzbekistan’s higher education institutions (HEIs). The study explores the impact of liabilities accounting on financial…
given the rich economic, natural and labor resource potential of the Republic of Uzbekistan now, with the right direction of investment policy, great success can be achieved. This will require retraining of accounting…
The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on…
The securities market of the Republic of Uzbekistan is a financial mechanism of the economic system in the conditions of economic liberalization, which creates ample opportunities for the circulation of temporarily free…
This article examines the current state of mechanisms for calculating and collecting property and land taxes from individuals in Uzbekistan and explores ways to improve them. The study analyzes factors affecting the…
This article analyzes information security in digital accounting and auditing systems in Uzbekistan. The study examines cyber risks (data theft, system failures) and the effectiveness of countermeasures (encryption…
this article thoroughly analyzes theoretical and practical aspects of improving the cost accounting system in light industry enterprises based on International Financial Reporting Standards (IFRS). The research…
these scientific article is dedicated to the analysis of theories widely used by investors and issuers operating in the stock market for market analysis and assessment. Additionally, by identifying the advantages and…
This article examines the impact of digital transformation on accounting and auditing in Uzbekistan, focusing on financial reporting quality, process efficiency, and compliance with international standards (IFRS, ISA)…
The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on…