IMPROVING ACCOUNTING AND FINANCIAL REPORTING IN THE DIGITAL ECONOMY BASED ON INTERNATIONAL STANDARTS (I yo`nalish: Raqamli iqtisodiyot sharoitida buxgalteriya hisobi va moliyaviy hisobotni xalqaro standartlar asosida takomillashtirish mavzusiga mo`ljallan

Abstract

This research paper addresses the issues of improving the accounting and financial reporting system in the digital economy based on international standards. Global digitalization processes are fundamentally changing the methods of processing, analyzing and presenting economic information. In this regard, the need for the effective use of information technologies in accounting and the adaptation of international financial reporting standards (IFRS) to national practice is increasing. The study analyzes the impact of digital technologies, in particular artificial intelligence, blockchain and cloud computing systems, on accounting practice. It also develops proposals to increase the reliability, transparency and comparability of financial statements in the context of digital transformation.