PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO  INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

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9 Iyul 2025

Main language:Uzbek

PROCESSES AND ISSUES OF TRANSITIONING UZBEKISTAN’S BANKING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)

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ARTICLE ANNOTATION

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.

AUTHORS

F.Ergasheva

Samarqand iqtisodiyot va servis instituti

Tags

# прозрачность# transparency# economic reforms# нормативно-правовая база# shaffoflik# финансовая отчетность# financial reporting# экономические реформы# axborot texnologiyalari.# информационные технологии.# International Financial Reportin# regulatory framework# qualified personnel# moliyaviy hisobot# iqtisodiy islohotlar# xalqaro moliyaviy hisobot standa# O‘zbekiston bank tizimi# global integratsiya# normativ-huquqiy baza# malakali kadrlar# банковская система Узбекистана# глобальная интеграция# квалифицированные кадры# Uzbekistan banking system# global integration# information technologies.

Article Identifiers

ROI:

https://eroi.uz/11.0183/A0725-0027

DOI:

Not Available

References

Brown P. (2016) IFRS Adoption and Financial Reporting Quality. – Journal of Accounting Research, – Vol. 54, No. 3. – P. 815-850.

Nobes Ch. (2015)“IFRS Benefits and Challenges”Accounting and Business Research, 120-135.

O‘zbekiston Markaziy banki (2021) 2021-yilgi faoliyat hisoboti. – Toshkent: O‘zbekiston Markaziy banki, – 120 b

Rahimov A. (2020) O‘zbekiston bank tizimida moliyaviy hisobotning xalqaro standartlari: muammolar va yechimlar. – Iqtisodiyot va moliya jurnali – № 5. – B. 45-52.

Tashnazarov S.N. (2018) Moliyaviy hisobotning nazariy va metodologik asoslarini takomillashtirish. (MHXS va ilg’or xorijiy tajribalar asosida). Monografiya.79AICPA, IFRS FAQs, www.ifrs.com.

Xo‘jayev S. (2022) O‘zbekiston iqtisodiyotidagi moliyaviy islohotlar va IFRS. – Toshkent: O‘zbekiston nashriyoti, – 250 b.