INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS/IAS)
Keywords:
International Accounting Standards, IFRS, IAS, financial reporting, accounting, international standards, financial information, comparable reports, IFRS in Uzbekistan, auditing, investment decisions, accounting regulations, report quality, bookkeeping, financial analysis.Abstract
This article is dedicated to the topic “International Financial Reporting Standards (IFRS/IAS)” and highlights the essence, objectives, and practical significance of these standards. International Financial Reporting Standards (IFRS) are a set of regulatory documents designed to ensure a unified format for accounting reports on a global scale. Their main objective is to guarantee transparency, accuracy, and comparability of financial information. The article also analyzes the differences between IAS (International Accounting Standards) and IFRS, the historical development of these standards, and the stages of their implementation in practice. Reports prepared in accordance with international standards serve as a reliable and comprehensive source of information for investors, creditors, and other stakeholders. The research also examines the current state and urgent issues of implementing these standards in Uzbek enterprises. The conclusion substantiates the importance of international standards in improving the quality and reliability of financial reporting.
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