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

Authors

  • Chorshanbayev Umurzak,Muratjanova Lobar Gulistan State University

DOI:

https://doi.org/10.55640/

Keywords:

Accounting, Auditing, Digital Transformation, XBRL, IFRS, Green Accounting, Sustainable Development

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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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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Published

2025-09-22

Issue

Vol. 4 No. 8 (2025): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

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/

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