PROBLEMS AND PROSPECTS OF APPLYING INTERNATIONAL STANDARDS OF REPORTING TO THE ACCOUNTING SYSTEM OF THE REPUBLIC OF UZBEKISTAN (IN THE CASE OF ENTERPRISES OF THE REAL SECTOR NETWORK)

Аннотация

This article explores the current state, challenges, and future prospects of implementing International Financial Reporting Standards (IFRS) in the accounting systems of Uzbekistan, particularly focusing on enterprises within the real sector. The study highlights the gap between national practices and IFRS, analyzes institutional readiness, and provides recommendations for effective convergence.