THE ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS IN UZBEKISTAN: A REVIEW OF PROGRESS AND CHALLENGES

Хонзода Шамситдинова

doi:10.55439/EIT/vol11_iss5/a7

Авторы

Хонзода Шамситдинова Студентка Ташкентского государственного экономического университета, факультет финансов и бухгалтерского учета. Ташкент, Узбекистан.

DOI:

https://doi.org/10.55439/EIT/vol11_iss5/a7

Ключевые слова:

глобальный бухгалтерский учет, МСФО, международное налогообложение, разнообразие бухгалтерского учета, международное бухгалтерское образование

Аннотация

В данной статье представлен комплексный анализ международных систем бухгалтерского учета в Узбекистане. Целью исследования является сравнение практики бухгалтерского учета в Узбекистане с международными стандартами, выявление сходств, различий, проблем и потенциальных областей для улучшения. Изучая правила бухгалтерского учета страны, практику финансовой отчетности и их соответствие мировым стандартам, данное исследование проливает свет на прогресс Узбекистана в принятии международно признанных принципов бухгалтерского учета.

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