PRACTICE OF IMPLEMENTING IFRS: FOREIGN AND NATIONAL EXPERIENCE OF UZBEKISTAN
Ключевые слова:
IFRS, National Accounting Standards, management decisions, legislation, investors, personnel, foreign experience.Аннотация
This article examines the prerequisites and necessity of implementing International Financial Reporting Standards in the territory of the Republic of Uzbekistan, the past experience of country in this matter, as well as the current opportunities and conditions for implementing IFRS. In addition, it examines the experience of developed and most successful countries that have completed the transition to this system, and compares the attitude of foreign specialists to this kind of transformation of accounting methods. Special attention is paid to last year's experience of implementing IFRS in various sectors of the Uzbek economy, the expected benefits and possible obstacles to the transition of the financial reporting system from national to internationally recognized standards.
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