ASSESSMENT OF THE EFFICIENCY OF IMPLEMENTING IFRS AND TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS IN ENERGY ENTERPRISES
Keywords:
IFRS, International Financial Reporting Standards, energy companies, ESG reports, corporate governance, sustainable development.Abstract
The study examines the necessity, advantages and practical aspects of introducing International Financial Reporting Standards (IFRS) in energy enterprises of the Republic of Uzbekistan. The study analyzes the impact of adapting to international standards on the financial transparency and investment attractiveness of enterprises in the context of liberalization of the energy sector.
References
-International Financial Reporting Standards Foundation. (2025). IFRS 15: Income. ISSB.
-International Financial Reporting Standards Foundation. (2025). IFRS 37: Provisions, Contingent Liabilities and Contingent Assets. ISSB.
-Brown, S., Lee, K., & Martinez, C. (2022). ESG reporting integration with financial statements: Evidence from European energy companies. Sustainability Accounting Research, 16(3), 89-108. https://doi.org/10.1108/SAR-05-2022-0123
-International Financial Reporting Standards Foundation. (2023). IFRS S1: General Requirements for Disclosure of Financial Information Related to Sustainability. ISSB.
-International Financial Reporting Standards Foundation. (2023). IFRS S2: Climate-Related Disclosures. ISSB.
-Decree of the President of the Republic of Uzbekistan. (2023). On measures to form a competitive market in the electric power industry and phased transformation of industry entities (PF-166).
-Law of the Republic of Uzbekistan. (2024). On electric power (ORQ-939).
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