THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF IFRS AND FINANCIAL REPORTING

Tojiboyev Abdullajon Kamoliddin Ugli

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,transitioning from 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 gapsin current implementation processes. By analyzing the interplay between transparency and market efficiency,the study proposes strategic solutions for enhancing the reliability of financial disclosures in a volatile globaleconomy.

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:10195

DOI: 10.5281/zenodo.19885914

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