ACCOUNTING AND AUDITING IN UZBEKISTAN: MODERNIZATION IN 2024 AND STRATEGIC PROSPECTS FOR 2025

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Chorshanbayev Umurzak,Muratjanova Lobar

Abstract

This paper critically examines the modernization of Uzbekistan’s accounting and auditing systems in 2024 and outlines strategic prospects for 2025. Reforms focused on digital transformation, harmonization with national and international standards, and the professionalization of the auditing community. The integration of sustainable development and green accounting practices is analyzed in the context of financial transparency, corporate governance, and investment facilitation. The study provides insights into systemic improvements that align Uzbekistan’s accounting sector with global best practices.

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How to Cite

ACCOUNTING AND AUDITING IN UZBEKISTAN: MODERNIZATION IN 2024 AND STRATEGIC PROSPECTS FOR 2025. (2025). Journal of Multidisciplinary Sciences and Innovations, 4(8), 531-533. https://doi.org/10.55640/

References

ACCA. (2024). Global Accountancy Developments and Certification Standards. London: ACCA.

2. Deloitte Uzbekistan. (2024). Audit and Accounting Digital Transformation in Emerging Economies. Tashkent: Deloitte.

3. IFRS Foundation. (2023). International Financial Reporting Standards for Sustainability. London: IFRS.

4. Ministry of Economy and Finance of Uzbekistan. (2025). Modernization of Accounting and Auditing: 2024 Results. Tashkent.

5. PwC Uzbekistan. (2024). Sustainable and Green Accounting Practices in Central Asia. Tashkent: PwC.

6. XBRL International. (2024). XBRL Standards for Financial Reporting. New York: XBRL.

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