ADAPTATION OF THE NATIONAL ACCOUNTING SYSTEM TO IFRS REQUIREMENTS: PROBLEMS AND WAYS OF IMPROVEMENT

Authors

  • Mamutova Asemay Khojametovna Student of Accounting and Auditing Tashkent University of Applied Sciences

Keywords:

National Accounting System, IFRS, Harmonization, Accounting Standards, Financial Reporting, Adaptation Challenges, Modernization

Abstract

This article examines the adaptation of the national accounting system to International Financial Reporting Standards (IFRS). The study identifies key challenges in harmonizing national accounting principles with IFRS requirements and proposes practical solutions to improve the adaptation process. The research highlights the role of regulatory bodies, professional training, and technological modernization in facilitating effective transition.

References

Mirziyoyev, Sh. M. Economic Development and Accounting Reforms. Tashkent: Uzbekistan Publishing, 2020, pp. 45-67.

Mirziyoyev, Sh. M. Globalization and Financial Reporting Standards. Tashkent: Finance Press, 2021, pp. 12-34.

Nobes, C., Parker, R. Comparative International Accounting. 14th Edition. Pearson, 2020, pp. 123-145.

IASB. IFRS Implementation Guide. London: IFRS Foundation, 2019, pp. 23-78.

World Bank. IFRS Adoption in Emerging Markets: Case Studies. Washington D.C.: World Bank, 2018, pp. 50-89.

PricewaterhouseCoopers. IFRS vs Local GAAP: Regulatory Challenges. PwC Reports, 2021, pp. 15-40.

Deloitte. Professional Training for IFRS Transition. Deloitte Insights, 2020, pp. 30-55.

KPMG. Technological Solutions for IFRS Reporting. KPMG Global, 2019, pp. 60-85.

Ernst & Young. Change Management in IFRS Adoption. EY Research, 2021, pp. 12-44.

PwC. Cost and Benefits of IFRS Adoption for SMEs. PwC Reports, 2020, pp. 22-50.

Downloads

Published

2025-11-10

How to Cite

Mamutova Asemay Khojametovna. (2025). ADAPTATION OF THE NATIONAL ACCOUNTING SYSTEM TO IFRS REQUIREMENTS: PROBLEMS AND WAYS OF IMPROVEMENT. Ethiopian International Journal of Multidisciplinary Research, 12(11), 160–163. Retrieved from https://eijmr.org/index.php/eijmr/article/view/3871