THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF IFRS AND FINANCIAL REPORTING

Tojiboyev Abdullajon Kamoliddin O‘g‘li

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

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

Keywords: International Financial Reporting Standards; Conceptual Framework; financial transparency; fair value; methodological principles; global convergence; information asymmetry; stakeholder theory (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:10171

DOI: 10.5281/zenodo.19849232

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