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.本学术论文针对现代经济环境下，为将股份有限公司融入国际市场并提升其投资吸引力而向国际财务报告准则（International Financial Reporting Standards，IFRS）转型的客观必然性、该进程中产生的系统性问题，以及破解这些问题的实践方案展开了全面剖析。本研究明确了股份有限公司推行国际准则所面临的根本性障碍，具体包括人员短缺、信息与技术基础设施不足、方法体系不协调以及高昂的转型成本。为攻克上述难题，研究提出了协调国内立法、升级人才培养体系以及引入自动化数字平台等战略性建议。