Methodological aspects of the transition of Uzbek enterprises to International Financial Reporting Standards

Considers the methodological problems associated with the automation of the accounting process that arises during the transition of Uzbek companies to reporting in accordance with International Financial Reporting Standards (IFRS). Recently, this problem has become very relevant, as more and more companies to attract foreign investment carry out or plan to carry out the formation of reporting under IFRS. The main methodological issues that companies need to solve at the stage of making a decision on process automation are characterized, and the main stages associated with the development of an appropriate set of methodological documents for automating the accounting process during the transition to IFRS are considered.