DIFFERENCE BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND NATIONAL STANDARDS

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Published: 2025-12-05
DOI: https://doi.org/10.66073/ReFocus-Conf/385
Keywords:
financial reporting, international standards, national standards, IFRS, accounting, financial information, Uzbek practice

Main Article Content

Sodiqova Malika Kozimjon kizi
Andijan Faculty of Accounting, TSUU

Abstract

This article analyzes the main differences between international financial reporting standards (IFRS) and national standards (IAS). The topic covers the essence of international standards, their role in the formation of a unified financial information system at the global level. The process of harmonizing financial reporting with international standards in the Republic of Uzbekistan, the reforms carried out in this direction and their practical significance are also analyzed. The article highlights the existing differences between national and international standards in terms of structure, assessment criteria, accounting principles and regulatory and legal frameworks, and puts forward proposals and recommendations for their harmonization.

Article Details

Issue

Vol. 1 No. 1 (2025): Republican scientific-practical conference on “New Paradigms in Science, Technology and Education”

Section

Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Sodiqova Malika Kozimjon kizi. (2025). DIFFERENCE BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND NATIONAL STANDARDS. Partner Conferences of the International Scientific Journal Research Focus, 1(1), 433-435. https://doi.org/10.66073/ReFocus-Conf/385

References

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