THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON GLOBAL ACCOUNTING

Authors

  • Zaripova Sayohat Zafarovna,Qahramonov Uchqun Toʻlqin oʻgʻli 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:

IFRS, global accounting, financial reporting, comparability, transparency, capital markets, audit quality

Abstract

This thesis examines the impact of IFRS on global accounting from institutional and practical perspectives. The methodology combines regulatory analysis, comparative reasoning, and content analysis of implementation outcomes. The scientific novelty lies in a conceptual model that evaluates the trade-off between increased transparency and comparability and the compliance and transition costs affecting firms’ access to global capital markets.

References

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

Nobes C., Parker R. Comparative International Accounting. Harlow, Pearson Education Limited, 2016. 560 p.

Kothari S. P., Ramanna K., Skinner D. J. Implications for GAAP from an Analysis of Positive Research in Accounting. Journal of Accounting and Economics. Amsterdam, Elsevier, 2010. Vol. 50, No. 2–3. P. 246–286.

Соколов Я. В. Теория бухгалтерского учета. Москва, Финансы и статистика, 2011. 448 с.

Хендриксен Э. С., Ван Бреда М. Ф. Теория бухгалтерского учета. Москва, Финансы и статистика, 2000. 576 с.

Qo‘chqorov A. M. Moliyaviy hisobotning xalqaro standartlari va ularni O‘zbekistonda qo‘llash masalalari. Toshkent, Iqtisodiyot, 2020. 192 b.

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Published

2026-01-16

How to Cite

Zaripova Sayohat Zafarovna,Qahramonov Uchqun Toʻlqin oʻgʻli. (2026). THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON GLOBAL ACCOUNTING. Ethiopian International Multidisciplinary Research Conferences, 1(2), 136–139. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/1793

Issue

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

Section

Articles

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