ORGANIZATION OF FINANCIAL ACCOUNTING BASED ON INTERNATIONAL STANDARDS IN THE CONTEXT OF ECONOMIC LIBERALIZATION

Authors

  • Gulyamova Iroda , Mutabar Dzhuraevna Tashkent Institute of Irrigation and Agricultural Mechanization Engineers

DOI:

https://doi.org/10.55640/

Keywords:

IFRS, financial accounting, economic liberalization, investments, Uzbekistan, standardization.

Abstract

 In the context of economic liberalization, the transition to International Financial Reporting Standards (IFRS) is a critical step toward enhancing the transparency and investment attractiveness of enterprises. This article explores the implementation specifics of IFRS in Uzbekistan, identifies key benefits and challenges, and analyzes both international and local experiences. Particular attention is given to corporate case studies and a cost-benefit analysis of IFRS adoption.

References

1.International Financial Reporting Standards ( IFRS Foundation , 2023).

2.Savitskaya G.V. Analysis of economic activity of the enterprise. - Minsk: New knowledge, 2022.

3.Uzbekistan : www . mf . uz

4.Articles of the journal 'Financial reporting and audit', No. 4, 2023.

5. World Bank Report on Financial Transparency in Developing Countries, 2022.

6. Artemenkov, A. I., & Ganiev, O. (2024). Navigating IFRS Transition in Uzbekistan: An Analytical Examination... SSRN.

6. Sativaldieva, D. A. (2023). Prospects for the Implementation of IFRS in Medium and Small Businesses... AJPDIS.

7.Bozorova, M. T. (2023). Improving Uzbekistan's Balance Sheet in Accordance with IFRS... AJ Digital Economics.

8.Saidov, J. (2023). Challenges and Opportunities of IFRS for the Accounting Profession in Uzbekistan... WBML.

9.Ministry of Finance Uzbekistan (2022). Roadmap for the Implementation of IFRS in Public Interest Entities by 2026.

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Published

2025-05-07

How to Cite

ORGANIZATION OF FINANCIAL ACCOUNTING BASED ON INTERNATIONAL STANDARDS IN THE CONTEXT OF ECONOMIC LIBERALIZATION. (2025). International Journal of Political Sciences and Economics, 4(05), 17-24. https://doi.org/10.55640/

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