PRIORITY DIRECTIONS FOR HARMONIZING ACCOUNTING IN UZBEKISTAN WITH INTERNATIONAL STANDARDS

This article examines the priority directions for harmonizing accounting practices in Uzbekistan with International Financial Reporting Standards (IFRS). In the context of ongoing economic reforms and integration into the global financial system, the alignment of national accounting systems with international standards has become a key factor in improving transparency, investment attractiveness, and financial reporting quality. The study analyzes the main stages of accounting reform in Uzbekistan, the role of IFRS implementation, and the challenges faced by enterprises in adapting to new reporting requirements. Special attention is given to institutional, legal, and educational aspects of accounting modernization. The findings indicate that further convergence with international standards enhances financial transparency, improves decision-making processes, and supports sustainable economic development.