Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-05-157-42
DOI: https://dx.doi.org/10.15863/TAS.2026.05.157.42
Language: English
Citation: Abdullaeva, A.M. (2026). Peculiarities of IFRS implementation in the practice of joint-stock companies of Uzbekistan. ISJ Theoretical & Applied Science, 05 (157), 456-458. Soi: https://s-o-i.org/1.1/TAS-05-157-42 Doi: https://dx.doi.org/10.15863/TAS.2026.05.157.42 |
Pages: 456-458
Published: 30.05.2026
Abstract: This article examines the financial reporting requirements of joint-stock companies in the Republic of Uzbekistan in the context of the transition to International Financial Reporting Standards (IFRS). It analyzes the key regulatory frameworks for joint-stock companies, highlighting the specifics of accounting and financial reporting. Particular attention is paid to the implementation of IFRS, the challenges of adapting the national accounting system to international requirements, and the benefits of applying international standards to enhance the investment attractiveness of companies. The study substantiates the need to improve the accounting policies of joint-stock companies and modernize the financial reporting system in a globalizing economy.
Key words: Joint-stock company, financial reporting, accounting, IFRS, NAS, audit, consolidated reporting, investments, corporate governance, Uzbekistan.
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