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Abstract
This article discusses the organization of accounting practices, the application of minimum requirements established in accordance with national accounting standards and financial reporting, as well as the implementation of international financial reporting standards based on financial statements prepared under national standards in accordance with procedures defined by legislation. Furthermore, the study analyzes the growing relevance of transitioning to International Financial Reporting Standards (IFRS) in Uzbekistan, considering the significant positive changes in the global economy and the acceleration of integration processes among countries. The article also provides conclusions and recommendations regarding the importance of harmonizing national accounting standards with international financial reporting standards.
References
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