O‘ZBEKISTON KORXONALARIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA (MHXS) O‘TISHDA UCHRAYDIGAN ASOSIY MUAMMOLAR: SO‘ROVNOMA NATIJALARI ASOSIDA TAHLIL

O‘zbekiston Respublikasi Prezidentining 2025-yil 15-sentyabrdagi “Moliyaviy hisob tizimini xalqaro talab va

standartlarga muvofiq takomillashtirish chora-tadbirlari toʻgʻrisida”gi PQ-282-son qarori // URL: https://lex.uz/uz/docs/-

DiMaggio, P.J., Powell, W.W. The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in

Organizational Fields // American Sociological Review. — 1983. — Vol. 48, No. 2. — P. 147–160.

Artemenkov, D., Nandy, M., Azamov, S., Ganiev, B., Kumar, V. Transition to IFRS in Uzbekistan: challenges and

implications for asset impairment (IAS 36) // International Journal of Accounting and Economics Studies. — 2025. [manba

ma’lumotlarini jurnal talablariga muvofiq aniqlashtiring]

Albu, N., Albu, C.N., Gray, S.J. Institutional factors and the impact of international financial reporting standards: the

Central and Eastern European experience // Accounting Forum. — 2020. — Vol. 44, No. 3. — P. 184–214. https://doi.org/

1080/01559982.2019.1701793

Bathla, S., Sharma, A.K., Kandpal, V. Stakeholders’ Response to IFRS adoption/convergence on accounting quality

and disclosures: A bibliometric review of Scopus database // Heliyon. — 2023. — Vol. 10, No. 1. — e23912. https://doi.

org/10.1016/j.heliyon.2023.e23912

Ho, X.T., Hoang, T.M.K., Pham, Q.T. Exploring firm-level drivers of international financial reporting standards

adoption readiness in an emerging economy: evidence from Vietnamese listed and unlisted companies // Cogent Business

& Management. — 2025. — Vol. 12, No. 1. — 2573190. https://doi.org/10.1080/23311975.2025.2573190

Nguyen, H.T.T., Nguyen, H.T.T., Nguyen, C.V. Analysis of factors affecting the adoption of IFRS in an emerging

economy // Heliyon. — 2023. — Vol. 9, No. 6. — e17331. https://doi.org/10.1016/j.heliyon.2023.e17331

Pirveli, E., Zimmermann, J. Twenty years of IFRS ‘success’? A systematic review of Scopus literature //

Journal of International Accounting, Auditing and Taxation. — 2026. — Vol. 60. — 100739. https://doi.org/10.1016/j.

intaccaudtax.2025.100739

Procházka, D., Chehade, S., Hussain, N. IFRS adoption strategies in emerging markets and economic outcomes:

evidence from a systematic literature review for the MENA region // Journal of Accounting in Emerging Economies. — 2026.

— Vol. 16, No. 2. — P. 352–376. https://doi.org/10.1108/JAEE-09-2024-0400

Sharma, S., Joshi, M., Kansal, M. IFRS adoption challenges in developing economies: an Indian perspective //

Managerial Auditing Journal. — 2017. — Vol. 32, No. 4/5. — P. 406–426. https://doi.org/10.1108/MAJ-05-2016-1374