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.本文探讨乌兹别克斯坦会计准则与国际财务报告准则（International Financial Reporting Standards，IFRS）的趋同优先方向。在持续推进经济改革并融入全球金融体系的背景下，本国会计体系与国际准则的趋同已成为提升透明度、增强投资吸引力与优化财务报告质量的核心因素。本研究分析了乌兹别克斯坦会计改革的主要阶段、IFRS实施的作用，以及企业在适应新报告要求过程中面临的挑战。研究特别关注了会计现代化进程中的制度、法律与教育层面。研究结果表明，进一步与国际准则趋同能够提升财务透明度、优化决策流程，并助力可持续经济发展。