SCIENTIFIC AND PRACTICAL FOUNDATIONS OF THE TRANSFORMATION OF ACCOUNTING AND AUDITING IN THE REPUBLIC OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL STANDARDS, DIGITALIZATION, AND SUSTAINABILITY PRINCIPLES (2024–2025)

Authors

  • Muratjanova Lobar Student of Gulistan State University

DOI:

https://doi.org/10.55640/

Keywords:

accounting, auditing, IFRS, ISSB, digital transformation, artificial intelligence, sustainability reporting, ESG, green accounting, international cooperation, Uzbekistan.

Abstract

This scholarly article provides a comprehensive analysis of the systemic transformation of accounting and auditing practices in the Republic of Uzbekistan within the framework of international standards, digitalization, and sustainability imperatives. The research highlights the theoretical-methodological foundations and practical dimensions of reforms carried out during 2024 and the strategic development priorities for 2025. Particular attention is devoted to the harmonization of National Accounting Standards with IFRS, the institutionalization of AI-driven accounting and audit technologies, the integration of sustainability reporting and green accounting principles, and the expansion of international cooperation with leading professional organizations. The study demonstrates how Uzbekistan’s reforms not only enhance transparency and competitiveness of its financial system but also serve as a model for emerging economies seeking deeper integration into the global financial architecture.

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References

1.Draft Resolution of the President of the Republic of Uzbekistan on “Measures for the Fundamental Improvement of the Accounting System and the Promotion of Transition to International Standards” (ID-99828), 2025.

2.Ministry of Finance of the Republic of Uzbekistan. Methodological Guidelines on the New Edition of National Accounting Standards. Tashkent, 2024.

3.IFRS Foundation. International Financial Reporting Standards. London, 2024–2025.

4.ACCA. Global Audit and Assurance Report. London, 2025.

5.Ministry of Finance of the Republic of Uzbekistan. Annual Report on the Implementation of Digital Technologies in Audit. Tashkent, 2025.

6.World Bank. Sustainability and Green Accounting: Global Trends. Washington, 2024.

7.IFRS Sustainability Standards (ISSB). General Requirements for Disclosure of Sustainability-related Financial Information. London, 2024.

8.National Finance Research Institute (NIFI). International Experience in Financial Reporting and Auditing. Moscow, 2024.

9.OECD. Digital Transformation in Accounting and Auditing. Paris, 2025.

10.UNCTAD. Accounting Development Report. Geneva, 2024.

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Published

2025-09-29

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

SCIENTIFIC AND PRACTICAL FOUNDATIONS OF THE TRANSFORMATION OF ACCOUNTING AND AUDITING IN THE REPUBLIC OF UZBEKISTAN ON THE BASIS OF INTERNATIONAL STANDARDS, DIGITALIZATION, AND SUSTAINABILITY PRINCIPLES (2024–2025). (2025). Journal of Multidisciplinary Sciences and Innovations, 4(8), 752-754. https://doi.org/10.55640/

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