PROBLEMS OF PREPARING FINANCIAL STATEMENTS IN UZBEKISTAN BASED ON INTERNATIONAL STANDARDS
Keywords:
IFRS (International Financial Reporting Standards), Uzbekistan, Accounting System, Real Sector, National Accounting Standards (NAS), Transition to IFRS, Institutional Barriers, Policy Recommendations, Financial Transparency, Investor Confidence, Economic GrowthAbstract
This article explores the current state, challenges, and future prospects of implementing International Financial Reporting Standards (IFRS) in the accounting systems of Uzbekistan, particularly focusing on enterprises within the real sector. The study highlights the gap between national practices and IFRS, analyzes institutional readiness, and provides recommendations for effective convergence.
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