THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp596-602Abstract
This article provides a comprehensive scientific analysis of the essence, structure, historical development of International Financial Reporting Standards (IFRS) and their impact on management accounting methodology. The role of IFRS in management decision-making, theoretical and methodological foundations of financial and management reporting integration, the importance of segment reporting and international experience are studied. The pressing problems of implementing these standards in Uzbekistan and their methodological solutions are proposed
Keywords:
IFRS IAS management accounting financial reporting international standards integration segment reporting financial data management decisionsReferences
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