МОЛИЯВИЙ ҲИСОБОТНИНГ ХАЛҚАРО СТАНДАРТЛАРИНИНГ МОҲИЯТИ ВА УЛАРНИНГ БОШҚАРУВ ҲИСОБИГА ТАЪСИРИ, THE ESSENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR IMPACT ON MANAGEMENT ACCOUNTING, СУЩНОСТЬ МЕЖДУНАРОДНЫХ СТАНДАРТОВ ФИНАНСОВОЙ ОТЧЁТНОСТИ И ИХ ВЛИЯНИЕ НА УПРАВЛЕНЧЕСКИЙ УЧЁТ

<jats:p>This article provides a comprehensive scientific analysis of the essence, structure, historical development of International Financial Reporting Standards (IFRS) and their impact on management accounting methodology. The role of IFRS in management decision-making, theoretical and methodological foundations of financial and management reporting integration, the importance of segment reporting and international experience are studied. The pressing problems of implementing these standards in Uzbekistan and their methodological solutions are proposed</jats:p>