Published June 5, 2026
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THE ROLE AND IMPORTANCE OF ACCOUNTING IN THE GREEN ECONOMY
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Аbstract. The article reveals the essence of the green economy, conservation and rational use of natural resources in enterprises, and also emphasizes the role and importance of accounting in terms of the use of renewable energy sources and ensuring sustainable socio-economic development.
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References
- 1.Resolution of the President of the Republic of Uzbekistan No. 4611 "On additional measures for the transition to international financial reporting standards." February 24, 2020. (Clause 3) https://lex.uz/docs/4746047
- 2.Decree of the President of the Republic of Uzbekistan No. PF-16 dated January 30, 2025 "On the state program for the implementation of the Uzbekistan-2030 strategy in the Year of Environmental Protection and Green Economy." https://lex.uz/uz/docs/7369703#7371601
- 3.Resolution No. 800 of the Cabinet of Ministers of the Republic of Uzbekistan "On approval of the concept of implementing a national transparency system in the process of transition to a "green" economy in the Republic of Uzbekistan" dated November 30, 2024.
- 4.International Accounting Standard No. 8. Accounting Policies, Changes in Accounting Estimates and Errors. Official Translation. 2022.
- 5.Xalilov Sh. Green Accounting in Uzbekistan: Needs, Challenges, and Opportunities Scientific Journal of "International Finance & Accounting" Issue 3, June 2024. ISSN: 2181-1016.