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Theoretical And Methodological Foundations Of Ifrs And Financial Reporting

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  • Tojiboyev Abdullajon Kamoliddin o‘g‘li

Abstract

This scientific article examines the conceptual framework and methodological pillars of InternationalFinancial Reporting Standards. The research focuses on the evolutionary path of financial reporting, transitioningfrom historical cost accounting to fair value measurements. It provides a deep dive into the qualitativecharacteristics of financial information, the challenges of global convergence, and the systemic gaps in currentimplementation processes. By analyzing the interplay between transparency and market efficiency, the studyproposes strategic solutions for enhancing the reliability of financial disclosures in a volatile global economy

Suggested Citation

  • Tojiboyev Abdullajon Kamoliddin o‘g‘li, 2026. "Theoretical And Methodological Foundations Of Ifrs And Financial Reporting," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(4), April.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:4:id:10171
    DOI: 10.5281/zenodo.19849232
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