PROBLEMS AND SOLUTIONS IN THE TRANSITION TO INTERNATIONAL FINANCIAL STANDARDS IN JOINT-STOCK COMPANIES

This scientific article provides a comprehensive analysis of the objective necessity of transitioning to International Financial Reporting Standards (IFRS) in order to integrate joint-stock companies into international markets and increase their investment attractiveness in the modern economic environment, the systemic problems arising in this process, and practical solutions to overcome them. The study identified fundamental obstacles to the implementation of international standards in joint-stock companies, such as staff shortages, insufficient information and technological infrastructure, methodological inconsistencies, and high transformation costs. To overcome these problems, strategic proposals were put forward to harmonize national legislation, modernize the personnel training system, and introduce automated digital platforms.