MAIN PROBLEMS OF ACCOUNTING IN MODERN UZBEKISTAN

Abstract

This article examines the main accounting problems in modern Uzbekistan, including non-compliance with international financial reporting standards (IFRS), insufficient automation of accounting, personnel shortages, excessive bureaucracy, the influence of the shadow economy, and low levels of digital literacy among accountants. The author analyzes the causes of these problems and suggests possible solutions, such as investing in education, simplifying regulations, stimulating accounting automation, and increasing the transparency of financial reporting. The article emphasizes the need for an integrated approach to modernizing the accounting system and ensuring its compliance with international standards.