Impact of the implementation of international financial reporting standards (ifrs) in banks on the quality of accounting

Arziboeva Ravzakhon , Sattarovna

«Инновацион иқтисодиёт» журнали · 2025-yil

Annotatsiya

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

Maqola ma’lumotlari
MualliflarArziboeva Ravzakhon , Sattarovna
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2025-06-19
Jild50
Son05
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

IFRS, accounting, financial reporting, transparency, banks, Uzbekistan, МСФО, бухгалтерский учет, финансовая отчетность, прозрачность, банки, Узбекистан, IFRS, buxgalteriya hisobi, moliyaviy hisobot, shaffoflik, banklar, O‘zbekiston

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAArziboeva Ravzakhon , Sattarovna (2025). IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING. «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/986
GOST (OAK)Arziboeva Ravzakhon , Sattarovna IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING // «Инновацион иқтисодиёт» журнали. – 2025. – T. 50, № 05.
MLAArziboeva Ravzakhon , Sattarovna. “IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING.” «Инновацион иқтисодиёт» журнали, 50(05), 2025. https://ojs.qmii.uz/index.php/ej/article/view/986
ChicagoArziboeva Ravzakhon , Sattarovna. “IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING.” «Инновацион иқтисодиёт» журнали, 50(05) (2025). https://ojs.qmii.uz/index.php/ej/article/view/986
HarvardArziboeva Ravzakhon , Sattarovna (2025) ‘IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING’, «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/986
BibTeX
@article{arziboevaravzakhonsattarovna2025,
  title = {IMPACT OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN BANKS ON THE QUALITY OF ACCOUNTING},
  author = {Arziboeva Ravzakhon , Sattarovna},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2025},
  volume = {50},
  number = {05},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/986}
}

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