ISSUES OF HARMONIZING NATIONAL ACCOUNTING STANDARDS IN ACCORDANCE WITH THE NATIONAL ACCOUNTING STANDARDS

This scientific article analyzes the issues of harmonization of national accounting standards with International Financial Reporting Standards (IFRS) in the Republic of Uzbekistan.

The article examines in detail the main differences between national and international standards, the economic and financial importance of the process of adaptation to the EMS. In particular, it is emphasized how the harmonization of accounting reports at the international level affects the attraction of international investments, increases financial transparency and improves the competitiveness of enterprises. The article also analyzes in detail problems such as technical obstacles encountered in the process of adapting national standards to the National Standards, lack of qualified personnel, and adaptation of the national legislation to the requirements of the National Standards. Proposed measures to address these issues are presented, including practical solutions such as improving the legal framework, training personnel, and planning for phased transitions.