REGULATORY AND LEGAL BASIS OF IMPROVING THE ACCOUNTING SYSTEM IN THE REPUBLIC OF UZBEKISTAN

Authors

  • Zaripova Sayohat Zafarovna,Nazarmamatov Nurzod Samarkand Institute of Economics and Service Assistant of the Department of Accounting and Auditing in Other Sectors,Student of Samarkand institute economics and service

Keywords:

accounting, regulatory framework, national standards, financial reporting, harmonization, audit, institutional reform

Abstract

This article analyzes the regulatory and legal foundations for improving Uzbekistan’s accounting system. The study aims to assess coherence among accounting regulations, their practical enforcement, and the impact on the quality of accounting information. The methodology combines comparative legal analysis and an institutional approach. The scientific novelty lies in linking enforcement mechanisms to measurable reporting-quality criteria and governance instruments.

References

DeFond M., Zhang J. A review of archival auditing research. Journal of Accounting and Economics. Amsterdam: Elsevier, 2014. Vol. 58, No. 2–3. P. 275–326.

Соколов Я. В. Бухгалтерский учет: учебник. Москва: Магистр, 2018. 480 с.

Xolbekov R. U. Audit va moliyaviy nazorat: o‘quv qo‘llanma. Toshkent: Fan va texnologiya, 2020. 256 b.

Qodirov A. A. Buxgalteriya hisobi nazariyasi va amaliyoti: darslik. Toshkent: Iqtisod-Moliya, 2019. 320 b.

Палий В. Ф. Международные стандарты финансовой отчетности: теория и практика: учебное пособие. Москва: ИНФРА-М, 2019. 352 с.

IFRS Foundation. Conceptual Framework for Financial Reporting. London: IFRS Foundation, 2018. 110 p.

Downloads

Published

2026-01-16

How to Cite

Zaripova Sayohat Zafarovna,Nazarmamatov Nurzod. (2026). REGULATORY AND LEGAL BASIS OF IMPROVING THE ACCOUNTING SYSTEM IN THE REPUBLIC OF UZBEKISTAN. Ethiopian International Multidisciplinary Research Conferences, 1(2), 132–135. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/1792

Issue

Vol. 1 No. 2 (2026): Ethiopian International Multidisciplinary Research Conferences

Section

Articles

License

Creative Commons License

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