ПРОЦЕССЫ И ПРОБЛЕМЫ ПЕРЕХОДА БАНКОВСКОЙ СИСТЕМЫ УЗБЕКИСТАНА НА МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ (МСФО)

Аннотация

The article examines the processes and challenges of transitioning Uzbekistan’s banking system to International Financial Reporting Standards (IFRS). The adoption of these standards, which are critical in the context of global economic integration, ensures the transparency, comparability, and reliability of financial reporting. In the Republic of Uzbekistan, the transition to IFRS is a vital component of economic reforms aimed at integrating banks into international financial markets and enhancing investor confidence. However, this process is accompanied by challenges, including the adaptation of the regulatory framework, training of qualified personnel, and development of information technology infrastructure. The article analyzes the key issues, challenges, and prospective solutions related to this transition. Keywords: international financial reporting standards (IFRS), Uzbekistan banking system, financial reporting, economic reforms, transparency, global integration, regulatory framework, qualified personnel, information technologies.