THE NEED TO HARMONIZE NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS
Abstract
This article talks about the relevance and importance of transition to international financial reporting standards (IFRS) in Uzbekistan today in the process of integration of the world economy. Also, the issues of harmonizing the financial reports prepared on the basis of NAS in accordance with the IFRS, and steps to transform them were mentioned. The differences between national standards and international financial reporting standards are also analyzed.
Keywords:
transformation financial reporting international standards of financial reporting (IFRS) reporting transformation stepsReferences
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