COMPARATIVEANALYSISOFTHENATIONALACCOUNTINGSYSTEMANDINTERNATIONALFINANCIALREPORTINGSTANDARDSINUZBEKISTAN
收藏资源简介：
Thisstudypresentsanin-depthcomparativeanalysisofthenationalaccountingsystemoftheRepublicofUzbekistanandInternationalFinancialReportingStandards(IFRS)fromtheperspectiveofinstitutionaleconomicsandthetheoryofinformationtransparency.Theaimworkisidentifyingconceptualandpracticaldifferencesbetweenthetwoaccountingmodels,aswellasassessingtheirimpactonthequalityoffinancialreportingandtheinvestmentattractivenessofbusinessentities.Thestudy'smethodologicalbasisconsistedofcomparative,systemic,andstructural-functionalanalyses,aswellaselementsofacontentanalysisofregulatorydocuments.Itwasestablishedthatthenationalaccountingsystemischaracterizedbyahighdegreeofregulationandfiscalfocus,whileIFRSisbasedonprinciplesaimedatsatisfyingtheinformationneedsofinvestorsandotherinterestedusers.KeybarrierstoIFRSimplementationwereidentified,includingashortageofqualifiedpersonnel,institutionalinertia,andhightransformationcosts.Aconclusionwasreachedregardingtheneedforaphasedharmonizationoftheaccountingsystem,withanemphasisondevelopingprofessionaljudgmentanddigitalizingaccounting
