id	sid	tid	token	lemma	pos
ajbmeb-3198	1	1	american	american	PROPN
ajbmeb-3198	1	2	journal	journal	PROPN
ajbmeb-3198	1	3	of	of	ADP
ajbmeb-3198	1	4	business	business	NOUN
ajbmeb-3198	1	5	management	management	NOUN
ajbmeb-3198	1	6	,	,	PUNCT
ajbmeb-3198	1	7	economics	economic	NOUN
ajbmeb-3198	1	8	and	and	CCONJ
ajbmeb-3198	1	9	banking	banking	NOUN
ajbmeb-3198	1	10	issn	issn	PROPN
ajbmeb-3198	1	11	(	(	PUNCT
ajbmeb-3198	1	12	e	e	NOUN
ajbmeb-3198	1	13	):	):	PUNCT
ajbmeb-3198	1	14	2832	2832	NUM
ajbmeb-3198	1	15	-	-	SYM
ajbmeb-3198	1	16	8078	8078	NUM
ajbmeb-3198	1	17	volume	volume	NOUN
ajbmeb-3198	1	18	43	43	NUM
ajbmeb-3198	1	19	,	,	PUNCT
ajbmeb-3198	1	20	december	december	PROPN
ajbmeb-3198	1	21	2025	2025	NUM
ajbmeb-3198	1	22	p	p	NOUN
ajbmeb-3198	1	23	a	a	DET
ajbmeb-3198	1	24	g	g	NOUN
ajbmeb-3198	1	25	e	e	NOUN
ajbmeb-3198	1	26	|	|	ADV
ajbmeb-3198	1	27	33	33	NUM
ajbmeb-3198	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3198	1	29	application	application	NOUN
ajbmeb-3198	1	30	procedure	procedure	NOUN
ajbmeb-3198	1	31	of	of	ADP
ajbmeb-3198	1	32	international	international	ADJ
ajbmeb-3198	1	33	financial	financial	ADJ
ajbmeb-3198	1	34	reporting	reporting	NOUN
ajbmeb-3198	1	35	standards	standard	NOUN
ajbmeb-3198	1	36	in	in	ADP
ajbmeb-3198	1	37	business	business	NOUN
ajbmeb-3198	1	38	entities	entity	NOUN
ajbmeb-3198	1	39	djumanov	djumanov	NOUN
ajbmeb-3198	1	40	saitmurod	saitmurod	NOUN
ajbmeb-3198	1	41	alibekovich	alibekovich	PROPN
ajbmeb-3198	1	42	phd	phd	PROPN
ajbmeb-3198	1	43	.	.	PROPN
ajbmeb-3198	1	44	,	,	PUNCT
ajbmeb-3198	1	45	dotsent	dotsent	NOUN
ajbmeb-3198	1	46	"	"	PUNCT
ajbmeb-3198	1	47	financial	financial	ADJ
ajbmeb-3198	1	48	accounting	accounting	NOUN
ajbmeb-3198	1	49	and	and	CCONJ
ajbmeb-3198	1	50	reporting	reporting	NOUN
ajbmeb-3198	1	51	"	"	PUNCT
ajbmeb-3198	1	52	department	department	NOUN
ajbmeb-3198	1	53	tashkent	tashkent	PROPN
ajbmeb-3198	1	54	state	state	PROPN
ajbmeb-3198	1	55	university	university	PROPN
ajbmeb-3198	1	56	of	of	ADP
ajbmeb-3198	1	57	economics	economics	PROPN
ajbmeb-3198	1	58	keldibekova	keldibekova	PROPN
ajbmeb-3198	2	1	munisa	munisa	NOUN
ajbmeb-3198	2	2	student	student	NOUN
ajbmeb-3198	2	3	of	of	ADP
ajbmeb-3198	2	4	tashkent	tashkent	PROPN
ajbmeb-3198	2	5	state	state	PROPN
ajbmeb-3198	2	6	university	university	PROPN
ajbmeb-3198	2	7	of	of	ADP
ajbmeb-3198	2	8	economics	economic	NOUN
ajbmeb-3198	2	9	,	,	PUNCT
ajbmeb-3198	2	10	faculty	faculty	NOUN
ajbmeb-3198	2	11	of	of	ADP
ajbmeb-3198	2	12	accounting	account	VERB
ajbmeb-3198	3	1	a	a	DET
ajbmeb-3198	3	2	b	b	PROPN
ajbmeb-3198	3	3	s	s	ADP
ajbmeb-3198	3	4	t	t	PROPN
ajbmeb-3198	3	5	r	r	NOUN
ajbmeb-3198	3	6	a	a	DET
ajbmeb-3198	3	7	c	c	NOUN
ajbmeb-3198	3	8	t	t	NOUN
ajbmeb-3198	3	9	k	k	X
ajbmeb-3198	3	10	e	e	PROPN
ajbmeb-3198	3	11	y	y	PROPN
ajbmeb-3198	3	12	w	w	NOUN
ajbmeb-3198	3	13	o	o	NOUN
ajbmeb-3198	3	14	r	r	NOUN
ajbmeb-3198	3	15	d	d	X
ajbmeb-3198	3	16	s	s	VERB
ajbmeb-3198	3	17	the	the	DET
ajbmeb-3198	3	18	main	main	ADJ
ajbmeb-3198	3	19	purpose	purpose	NOUN
ajbmeb-3198	3	20	of	of	ADP
ajbmeb-3198	3	21	international	international	ADJ
ajbmeb-3198	3	22	standards	standard	NOUN
ajbmeb-3198	3	23	in	in	ADP
ajbmeb-3198	3	24	financial	financial	ADJ
ajbmeb-3198	3	25	reporting	reporting	NOUN
ajbmeb-3198	3	26	is	be	AUX
ajbmeb-3198	3	27	to	to	PART
ajbmeb-3198	3	28	bring	bring	VERB
ajbmeb-3198	3	29	the	the	DET
ajbmeb-3198	3	30	financial	financial	ADJ
ajbmeb-3198	3	31	information	information	NOUN
ajbmeb-3198	3	32	of	of	ADP
ajbmeb-3198	3	33	enterprises	enterprise	NOUN
ajbmeb-3198	3	34	in	in	ADP
ajbmeb-3198	3	35	different	different	ADJ
ajbmeb-3198	3	36	countries	country	NOUN
ajbmeb-3198	3	37	into	into	ADP
ajbmeb-3198	3	38	a	a	DET
ajbmeb-3198	3	39	comparable	comparable	ADJ
ajbmeb-3198	3	40	,	,	PUNCT
ajbmeb-3198	3	41	reliable	reliable	ADJ
ajbmeb-3198	3	42	,	,	PUNCT
ajbmeb-3198	3	43	and	and	CCONJ
ajbmeb-3198	3	44	transparent	transparent	ADJ
ajbmeb-3198	3	45	form	form	NOUN
ajbmeb-3198	3	46	.	.	PUNCT
ajbmeb-3198	4	1	this	this	DET
ajbmeb-3198	4	2	article	article	NOUN
ajbmeb-3198	4	3	outlines	outline	VERB
ajbmeb-3198	4	4	the	the	DET
ajbmeb-3198	4	5	content	content	NOUN
ajbmeb-3198	4	6	of	of	ADP
ajbmeb-3198	4	7	international	international	ADJ
ajbmeb-3198	4	8	financial	financial	ADJ
ajbmeb-3198	4	9	reporting	reporting	NOUN
ajbmeb-3198	4	10	standards	standard	NOUN
ajbmeb-3198	4	11	(	(	PUNCT
ajbmeb-3198	4	12	ifrs	ifrs	PROPN
ajbmeb-3198	4	13	)	)	PUNCT
ajbmeb-3198	4	14	,	,	PUNCT
ajbmeb-3198	4	15	the	the	DET
ajbmeb-3198	4	16	principles	principle	NOUN
ajbmeb-3198	4	17	of	of	ADP
ajbmeb-3198	4	18	their	their	PRON
ajbmeb-3198	4	19	formation	formation	NOUN
ajbmeb-3198	4	20	,	,	PUNCT
ajbmeb-3198	4	21	and	and	CCONJ
ajbmeb-3198	4	22	the	the	DET
ajbmeb-3198	4	23	mechanisms	mechanism	NOUN
ajbmeb-3198	4	24	of	of	ADP
ajbmeb-3198	4	25	their	their	PRON
ajbmeb-3198	4	26	practical	practical	ADJ
ajbmeb-3198	4	27	application	application	NOUN
ajbmeb-3198	4	28	.	.	PUNCT
ajbmeb-3198	5	1	in	in	ADP
ajbmeb-3198	5	2	addition	addition	NOUN
ajbmeb-3198	5	3	,	,	PUNCT
ajbmeb-3198	5	4	the	the	DET
ajbmeb-3198	5	5	views	view	NOUN
ajbmeb-3198	5	6	of	of	ADP
ajbmeb-3198	5	7	domestic	domestic	ADJ
ajbmeb-3198	5	8	and	and	CCONJ
ajbmeb-3198	5	9	foreign	foreign	ADJ
ajbmeb-3198	5	10	researchers	researcher	NOUN
ajbmeb-3198	5	11	on	on	ADP
ajbmeb-3198	5	12	the	the	DET
ajbmeb-3198	5	13	topic	topic	NOUN
ajbmeb-3198	5	14	are	be	AUX
ajbmeb-3198	5	15	summarized	summarize	VERB
ajbmeb-3198	5	16	,	,	PUNCT
ajbmeb-3198	5	17	and	and	CCONJ
ajbmeb-3198	5	18	relevant	relevant	ADJ
ajbmeb-3198	5	19	recommendations	recommendation	NOUN
ajbmeb-3198	5	20	are	be	AUX
ajbmeb-3198	5	21	provided	provide	VERB
ajbmeb-3198	5	22	.	.	PUNCT
ajbmeb-3198	6	1	financial	financial	ADJ
ajbmeb-3198	6	2	reporting	reporting	NOUN
ajbmeb-3198	6	3	,	,	PUNCT
ajbmeb-3198	6	4	ifrs	ifrs	PROPN
ajbmeb-3198	6	5	(	(	PUNCT
ajbmeb-3198	6	6	international	international	ADJ
ajbmeb-3198	6	7	financial	financial	ADJ
ajbmeb-3198	6	8	reporting	reporting	NOUN
ajbmeb-3198	6	9	standards	standard	NOUN
ajbmeb-3198	6	10	)	)	PUNCT
ajbmeb-3198	6	11	,	,	PUNCT
ajbmeb-3198	6	12	investor	investor	NOUN
ajbmeb-3198	6	13	confidence	confidence	NOUN
ajbmeb-3198	6	14	,	,	PUNCT
ajbmeb-3198	6	15	small	small	ADJ
ajbmeb-3198	6	16	and	and	CCONJ
ajbmeb-3198	6	17	medium	medium	ADJ
ajbmeb-3198	6	18	-	-	PUNCT
ajbmeb-3198	6	19	sized	sized	ADJ
ajbmeb-3198	6	20	businesses	business	NOUN
ajbmeb-3198	6	21	,	,	PUNCT
ajbmeb-3198	6	22	financial	financial	ADJ
ajbmeb-3198	6	23	transparency	transparency	NOUN
ajbmeb-3198	6	24	.	.	PUNCT
ajbmeb-3198	7	1	introduction	introduction	NOUN
ajbmeb-3198	7	2	in	in	ADP
ajbmeb-3198	7	3	the	the	DET
ajbmeb-3198	7	4	context	context	NOUN
ajbmeb-3198	7	5	of	of	ADP
ajbmeb-3198	7	6	globalization	globalization	NOUN
ajbmeb-3198	7	7	,	,	PUNCT
ajbmeb-3198	7	8	ensuring	ensure	VERB
ajbmeb-3198	7	9	that	that	SCONJ
ajbmeb-3198	7	10	the	the	DET
ajbmeb-3198	7	11	financial	financial	ADJ
ajbmeb-3198	7	12	information	information	NOUN
ajbmeb-3198	7	13	prepared	prepare	VERB
ajbmeb-3198	7	14	by	by	ADP
ajbmeb-3198	7	15	business	business	NOUN
ajbmeb-3198	7	16	entities	entity	NOUN
ajbmeb-3198	7	17	complies	comply	VERB
ajbmeb-3198	7	18	with	with	ADP
ajbmeb-3198	7	19	international	international	ADJ
ajbmeb-3198	7	20	requirements	requirement	NOUN
ajbmeb-3198	7	21	has	have	AUX
ajbmeb-3198	7	22	become	become	VERB
ajbmeb-3198	7	23	a	a	DET
ajbmeb-3198	7	24	crucial	crucial	ADJ
ajbmeb-3198	7	25	factor	factor	NOUN
ajbmeb-3198	7	26	in	in	ADP
ajbmeb-3198	7	27	enhancing	enhance	VERB
ajbmeb-3198	7	28	the	the	DET
ajbmeb-3198	7	29	transparency	transparency	NOUN
ajbmeb-3198	7	30	of	of	ADP
ajbmeb-3198	7	31	economic	economic	ADJ
ajbmeb-3198	7	32	processes	process	NOUN
ajbmeb-3198	7	33	.	.	PUNCT
ajbmeb-3198	8	1	the	the	DET
ajbmeb-3198	8	2	preparation	preparation	NOUN
ajbmeb-3198	8	3	of	of	ADP
ajbmeb-3198	8	4	financial	financial	ADJ
ajbmeb-3198	8	5	statements	statement	NOUN
ajbmeb-3198	8	6	based	base	VERB
ajbmeb-3198	8	7	on	on	ADP
ajbmeb-3198	8	8	unified	unified	ADJ
ajbmeb-3198	8	9	standards	standard	NOUN
ajbmeb-3198	8	10	across	across	ADP
ajbmeb-3198	8	11	different	different	ADJ
ajbmeb-3198	8	12	countries	country	NOUN
ajbmeb-3198	8	13	enables	enable	VERB
ajbmeb-3198	8	14	stakeholders	stakeholder	NOUN
ajbmeb-3198	8	15	—	—	PUNCT
ajbmeb-3198	8	16	such	such	ADJ
ajbmeb-3198	8	17	as	as	ADP
ajbmeb-3198	8	18	investors	investor	NOUN
ajbmeb-3198	8	19	,	,	PUNCT
ajbmeb-3198	8	20	creditors	creditor	NOUN
ajbmeb-3198	8	21	,	,	PUNCT
ajbmeb-3198	8	22	auditors	auditor	NOUN
ajbmeb-3198	8	23	,	,	PUNCT
ajbmeb-3198	8	24	and	and	CCONJ
ajbmeb-3198	8	25	analysts	analyst	NOUN
ajbmeb-3198	8	26	—	—	PUNCT
ajbmeb-3198	8	27	to	to	PART
ajbmeb-3198	8	28	obtain	obtain	VERB
ajbmeb-3198	8	29	reliable	reliable	ADJ
ajbmeb-3198	8	30	,	,	PUNCT
ajbmeb-3198	8	31	understandable	understandable	ADJ
ajbmeb-3198	8	32	,	,	PUNCT
ajbmeb-3198	8	33	and	and	CCONJ
ajbmeb-3198	8	34	comparable	comparable	ADJ
ajbmeb-3198	8	35	information	information	NOUN
ajbmeb-3198	8	36	.	.	PUNCT
ajbmeb-3198	9	1	from	from	ADP
ajbmeb-3198	9	2	this	this	DET
ajbmeb-3198	9	3	perspective	perspective	NOUN
ajbmeb-3198	9	4	,	,	PUNCT
ajbmeb-3198	9	5	the	the	DET
ajbmeb-3198	9	6	adoption	adoption	NOUN
ajbmeb-3198	9	7	of	of	ADP
ajbmeb-3198	9	8	international	international	ADJ
ajbmeb-3198	9	9	financial	financial	ADJ
ajbmeb-3198	9	10	reporting	reporting	NOUN
ajbmeb-3198	9	11	standards	standard	NOUN
ajbmeb-3198	9	12	(	(	PUNCT
ajbmeb-3198	9	13	ifrs	ifrs	NOUN
ajbmeb-3198	9	14	)	)	PUNCT
ajbmeb-3198	9	15	serves	serve	VERB
ajbmeb-3198	9	16	not	not	PART
ajbmeb-3198	9	17	only	only	ADV
ajbmeb-3198	9	18	as	as	ADP
ajbmeb-3198	9	19	a	a	DET
ajbmeb-3198	9	20	regulatory	regulatory	ADJ
ajbmeb-3198	9	21	framework	framework	NOUN
ajbmeb-3198	9	22	for	for	ADP
ajbmeb-3198	9	23	accounting	accounting	NOUN
ajbmeb-3198	9	24	processes	process	NOUN
ajbmeb-3198	9	25	but	but	CCONJ
ajbmeb-3198	9	26	also	also	ADV
ajbmeb-3198	9	27	as	as	ADP
ajbmeb-3198	9	28	an	an	DET
ajbmeb-3198	9	29	important	important	ADJ
ajbmeb-3198	9	30	mechanism	mechanism	NOUN
ajbmeb-3198	9	31	that	that	PRON
ajbmeb-3198	9	32	enhances	enhance	VERB
ajbmeb-3198	9	33	managerial	managerial	ADJ
ajbmeb-3198	9	34	efficiency	efficiency	NOUN
ajbmeb-3198	9	35	,	,	PUNCT
ajbmeb-3198	9	36	facilitates	facilitate	VERB
ajbmeb-3198	9	37	investment	investment	NOUN
ajbmeb-3198	9	38	attraction	attraction	NOUN
ajbmeb-3198	9	39	,	,	PUNCT
ajbmeb-3198	9	40	and	and	CCONJ
ajbmeb-3198	9	41	strengthens	strengthen	VERB
ajbmeb-3198	9	42	financial	financial	ADJ
ajbmeb-3198	9	43	transparency	transparency	NOUN
ajbmeb-3198	9	44	.	.	PUNCT
ajbmeb-3198	10	1	the	the	DET
ajbmeb-3198	10	2	market	market	NOUN
ajbmeb-3198	10	3	-	-	PUNCT
ajbmeb-3198	10	4	oriented	orient	VERB
ajbmeb-3198	10	5	reforms	reform	NOUN
ajbmeb-3198	10	6	being	be	AUX
ajbmeb-3198	10	7	implemented	implement	VERB
ajbmeb-3198	10	8	in	in	ADP
ajbmeb-3198	10	9	the	the	DET
ajbmeb-3198	10	10	republic	republic	NOUN
ajbmeb-3198	10	11	of	of	ADP
ajbmeb-3198	10	12	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	10	13	,	,	PUNCT
ajbmeb-3198	10	14	alongside	alongside	ADP
ajbmeb-3198	10	15	efforts	effort	NOUN
ajbmeb-3198	10	16	to	to	PART
ajbmeb-3198	10	17	improve	improve	VERB
ajbmeb-3198	10	18	the	the	DET
ajbmeb-3198	10	19	openness	openness	NOUN
ajbmeb-3198	10	20	of	of	ADP
ajbmeb-3198	10	21	the	the	DET
ajbmeb-3198	10	22	financial	financial	ADJ
ajbmeb-3198	10	23	system	system	NOUN
ajbmeb-3198	10	24	,	,	PUNCT
ajbmeb-3198	10	25	increase	increase	VERB
ajbmeb-3198	10	26	corporate	corporate	ADJ
ajbmeb-3198	10	27	competitiveness	competitiveness	NOUN
ajbmeb-3198	10	28	,	,	PUNCT
ajbmeb-3198	10	29	and	and	CCONJ
ajbmeb-3198	10	30	create	create	VERB
ajbmeb-3198	10	31	favorable	favorable	ADJ
ajbmeb-3198	10	32	conditions	condition	NOUN
ajbmeb-3198	10	33	for	for	ADP
ajbmeb-3198	10	34	foreign	foreign	ADJ
ajbmeb-3198	10	35	investors	investor	NOUN
ajbmeb-3198	10	36	,	,	PUNCT
ajbmeb-3198	10	37	further	far	ADV
ajbmeb-3198	10	38	intensify	intensify	VERB
ajbmeb-3198	10	39	the	the	DET
ajbmeb-3198	10	40	need	need	NOUN
ajbmeb-3198	10	41	to	to	PART
ajbmeb-3198	10	42	apply	apply	VERB
ajbmeb-3198	10	43	ifrs	ifrs	NOUN
ajbmeb-3198	10	44	in	in	ADP
ajbmeb-3198	10	45	practice	practice	NOUN
ajbmeb-3198	10	46	.	.	PUNCT
ajbmeb-3198	11	1	implementing	implement	VERB
ajbmeb-3198	11	2	unified	unified	ADJ
ajbmeb-3198	11	3	rules	rule	NOUN
ajbmeb-3198	11	4	for	for	ADP
ajbmeb-3198	11	5	the	the	DET
ajbmeb-3198	11	6	recognition	recognition	NOUN
ajbmeb-3198	11	7	and	and	CCONJ
ajbmeb-3198	11	8	measurement	measurement	NOUN
ajbmeb-3198	11	9	of	of	ADP
ajbmeb-3198	11	10	assets	asset	NOUN
ajbmeb-3198	11	11	,	,	PUNCT
ajbmeb-3198	11	12	liabilities	liability	NOUN
ajbmeb-3198	11	13	,	,	PUNCT
ajbmeb-3198	11	14	revenues	revenue	NOUN
ajbmeb-3198	11	15	,	,	PUNCT
ajbmeb-3198	11	16	and	and	CCONJ
ajbmeb-3198	11	17	expenses	expense	NOUN
ajbmeb-3198	11	18	in	in	ADP
ajbmeb-3198	11	19	accordance	accordance	NOUN
ajbmeb-3198	11	20	with	with	ADP
ajbmeb-3198	11	21	international	international	ADJ
ajbmeb-3198	11	22	standards	standard	NOUN
ajbmeb-3198	11	23	allows	allow	VERB
ajbmeb-3198	11	24	for	for	ADP
ajbmeb-3198	11	25	the	the	DET
ajbmeb-3198	11	26	formation	formation	NOUN
ajbmeb-3198	11	27	of	of	ADP
ajbmeb-3198	11	28	a	a	DET
ajbmeb-3198	11	29	truthful	truthful	ADJ
ajbmeb-3198	11	30	and	and	CCONJ
ajbmeb-3198	11	31	comprehensive	comprehensive	ADJ
ajbmeb-3198	11	32	view	view	NOUN
ajbmeb-3198	11	33	of	of	ADP
ajbmeb-3198	11	34	a	a	DET
ajbmeb-3198	11	35	company	company	NOUN
ajbmeb-3198	11	36	’s	’s	PART
ajbmeb-3198	11	37	financial	financial	ADJ
ajbmeb-3198	11	38	position	position	NOUN
ajbmeb-3198	11	39	and	and	CCONJ
ajbmeb-3198	11	40	performance	performance	NOUN
ajbmeb-3198	11	41	.	.	PUNCT
ajbmeb-3198	12	1	american	american	ADJ
ajbmeb-3198	12	2	journal	journal	PROPN
ajbmeb-3198	12	3	of	of	ADP
ajbmeb-3198	12	4	business	business	NOUN
ajbmeb-3198	12	5	management	management	NOUN
ajbmeb-3198	12	6	,	,	PUNCT
ajbmeb-3198	12	7	economics	economic	NOUN
ajbmeb-3198	12	8	and	and	CCONJ
ajbmeb-3198	12	9	banking	banking	NOUN
ajbmeb-3198	12	10	volume	volume	NOUN
ajbmeb-3198	12	11	43	43	NUM
ajbmeb-3198	13	1	december2025	december2025	PROPN
ajbmeb-3198	13	2	p	p	PROPN
ajbmeb-3198	13	3	a	a	DET
ajbmeb-3198	13	4	g	g	NOUN
ajbmeb-3198	13	5	e	e	NOUN
ajbmeb-3198	14	1	|	|	ADV
ajbmeb-3198	14	2	34	34	NUM
ajbmeb-3198	14	3	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-3198	14	4	ifrs	ifrs	PROPN
ajbmeb-3198	14	5	is	be	AUX
ajbmeb-3198	14	6	a	a	DET
ajbmeb-3198	14	7	set	set	NOUN
ajbmeb-3198	14	8	of	of	ADP
ajbmeb-3198	14	9	established	establish	VERB
ajbmeb-3198	14	10	rules	rule	NOUN
ajbmeb-3198	14	11	that	that	PRON
ajbmeb-3198	14	12	determine	determine	VERB
ajbmeb-3198	14	13	how	how	SCONJ
ajbmeb-3198	14	14	an	an	DET
ajbmeb-3198	14	15	organization	organization	NOUN
ajbmeb-3198	14	16	should	should	AUX
ajbmeb-3198	14	17	prepare	prepare	VERB
ajbmeb-3198	14	18	its	its	PRON
ajbmeb-3198	14	19	financial	financial	ADJ
ajbmeb-3198	14	20	statements	statement	NOUN
ajbmeb-3198	14	21	,	,	PUNCT
ajbmeb-3198	14	22	how	how	SCONJ
ajbmeb-3198	14	23	it	it	PRON
ajbmeb-3198	14	24	should	should	AUX
ajbmeb-3198	14	25	record	record	VERB
ajbmeb-3198	14	26	economic	economic	ADJ
ajbmeb-3198	14	27	transactions	transaction	NOUN
ajbmeb-3198	14	28	,	,	PUNCT
ajbmeb-3198	14	29	and	and	CCONJ
ajbmeb-3198	14	30	how	how	SCONJ
ajbmeb-3198	14	31	reporting	reporting	NOUN
ajbmeb-3198	14	32	forms	form	NOUN
ajbmeb-3198	14	33	should	should	AUX
ajbmeb-3198	14	34	be	be	AUX
ajbmeb-3198	14	35	structured	structure	VERB
ajbmeb-3198	14	36	.	.	PUNCT
ajbmeb-3198	15	1	these	these	DET
ajbmeb-3198	15	2	standards	standard	NOUN
ajbmeb-3198	15	3	guide	guide	VERB
ajbmeb-3198	15	4	organizations	organization	NOUN
ajbmeb-3198	15	5	in	in	ADP
ajbmeb-3198	15	6	presenting	present	VERB
ajbmeb-3198	15	7	financial	financial	ADJ
ajbmeb-3198	15	8	information	information	NOUN
ajbmeb-3198	15	9	clearly	clearly	ADV
ajbmeb-3198	15	10	,	,	PUNCT
ajbmeb-3198	15	11	consistently	consistently	ADV
ajbmeb-3198	15	12	,	,	PUNCT
ajbmeb-3198	15	13	and	and	CCONJ
ajbmeb-3198	15	14	in	in	ADP
ajbmeb-3198	15	15	a	a	DET
ajbmeb-3198	15	16	comparable	comparable	ADJ
ajbmeb-3198	15	17	manner	manner	NOUN
ajbmeb-3198	15	18	.	.	PUNCT
ajbmeb-3198	16	1	ifrs	ifrs	PROPN
ajbmeb-3198	16	2	helps	help	VERB
ajbmeb-3198	16	3	investors	investor	NOUN
ajbmeb-3198	16	4	,	,	PUNCT
ajbmeb-3198	16	5	creditors	creditor	NOUN
ajbmeb-3198	16	6	,	,	PUNCT
ajbmeb-3198	16	7	and	and	CCONJ
ajbmeb-3198	16	8	other	other	ADJ
ajbmeb-3198	16	9	stakeholders	stakeholder	NOUN
ajbmeb-3198	16	10	comprehensively	comprehensively	ADV
ajbmeb-3198	16	11	and	and	CCONJ
ajbmeb-3198	16	12	effectively	effectively	ADV
ajbmeb-3198	16	13	assess	assess	VERB
ajbmeb-3198	16	14	an	an	DET
ajbmeb-3198	16	15	organization	organization	NOUN
ajbmeb-3198	16	16	’s	’s	PART
ajbmeb-3198	16	17	financial	financial	ADJ
ajbmeb-3198	16	18	performance	performance	NOUN
ajbmeb-3198	16	19	at	at	ADP
ajbmeb-3198	16	20	an	an	DET
ajbmeb-3198	16	21	international	international	ADJ
ajbmeb-3198	16	22	level	level	NOUN
ajbmeb-3198	16	23	.	.	PUNCT
ajbmeb-3198	17	1	since	since	SCONJ
ajbmeb-3198	17	2	these	these	DET
ajbmeb-3198	17	3	standards	standard	NOUN
ajbmeb-3198	17	4	are	be	AUX
ajbmeb-3198	17	5	principle	principle	NOUN
ajbmeb-3198	17	6	-	-	PUNCT
ajbmeb-3198	17	7	based	base	VERB
ajbmeb-3198	17	8	rather	rather	ADV
ajbmeb-3198	17	9	than	than	ADP
ajbmeb-3198	17	10	rigid	rigid	ADJ
ajbmeb-3198	17	11	rule	rule	NOUN
ajbmeb-3198	17	12	-	-	PUNCT
ajbmeb-3198	17	13	based	base	VERB
ajbmeb-3198	17	14	,	,	PUNCT
ajbmeb-3198	17	15	they	they	PRON
ajbmeb-3198	17	16	allow	allow	VERB
ajbmeb-3198	17	17	for	for	ADP
ajbmeb-3198	17	18	a	a	DET
ajbmeb-3198	17	19	broader	broad	ADJ
ajbmeb-3198	17	20	analytical	analytical	ADJ
ajbmeb-3198	17	21	approach	approach	NOUN
ajbmeb-3198	17	22	in	in	ADP
ajbmeb-3198	17	23	financial	financial	ADJ
ajbmeb-3198	17	24	reporting	reporting	NOUN
ajbmeb-3198	17	25	.	.	PUNCT
ajbmeb-3198	18	1	today	today	NOUN
ajbmeb-3198	18	2	,	,	PUNCT
ajbmeb-3198	18	3	ifrs	ifrs	PROPN
ajbmeb-3198	18	4	is	be	AUX
ajbmeb-3198	18	5	widely	widely	ADV
ajbmeb-3198	18	6	used	use	VERB
ajbmeb-3198	18	7	in	in	ADP
ajbmeb-3198	18	8	many	many	ADJ
ajbmeb-3198	18	9	developed	developed	ADJ
ajbmeb-3198	18	10	and	and	CCONJ
ajbmeb-3198	18	11	developing	develop	VERB
ajbmeb-3198	18	12	countries	country	NOUN
ajbmeb-3198	18	13	and	and	CCONJ
ajbmeb-3198	18	14	continues	continue	VERB
ajbmeb-3198	18	15	to	to	PART
ajbmeb-3198	18	16	evolve	evolve	VERB
ajbmeb-3198	18	17	in	in	ADP
ajbmeb-3198	18	18	accordance	accordance	NOUN
ajbmeb-3198	18	19	with	with	ADP
ajbmeb-3198	18	20	modern	modern	ADJ
ajbmeb-3198	18	21	business	business	NOUN
ajbmeb-3198	18	22	processes	process	NOUN
ajbmeb-3198	18	23	.	.	PUNCT
ajbmeb-3198	19	1	the	the	DET
ajbmeb-3198	19	2	number	number	NOUN
ajbmeb-3198	19	3	of	of	ADP
ajbmeb-3198	19	4	companies	company	NOUN
ajbmeb-3198	19	5	preparing	prepare	VERB
ajbmeb-3198	19	6	financial	financial	ADJ
ajbmeb-3198	19	7	statements	statement	NOUN
ajbmeb-3198	19	8	based	base	VERB
ajbmeb-3198	19	9	on	on	ADP
ajbmeb-3198	19	10	ifrs	ifrs	PROPN
ajbmeb-3198	19	11	in	in	ADP
ajbmeb-3198	19	12	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	19	13	is	be	AUX
ajbmeb-3198	19	14	increasing	increase	VERB
ajbmeb-3198	19	15	every	every	DET
ajbmeb-3198	19	16	year	year	NOUN
ajbmeb-3198	19	17	,	,	PUNCT
ajbmeb-3198	19	18	as	as	SCONJ
ajbmeb-3198	19	19	improving	improve	VERB
ajbmeb-3198	19	20	financial	financial	ADJ
ajbmeb-3198	19	21	transparency	transparency	NOUN
ajbmeb-3198	19	22	is	be	AUX
ajbmeb-3198	19	23	possible	possible	ADJ
ajbmeb-3198	19	24	only	only	ADV
ajbmeb-3198	19	25	through	through	ADP
ajbmeb-3198	19	26	the	the	DET
ajbmeb-3198	19	27	adoption	adoption	NOUN
ajbmeb-3198	19	28	of	of	ADP
ajbmeb-3198	19	29	globally	globally	ADV
ajbmeb-3198	19	30	recognized	recognize	VERB
ajbmeb-3198	19	31	standards	standard	NOUN
ajbmeb-3198	19	32	.	.	PUNCT
ajbmeb-3198	20	1	therefore	therefore	ADV
ajbmeb-3198	20	2	,	,	PUNCT
ajbmeb-3198	20	3	the	the	DET
ajbmeb-3198	20	4	use	use	NOUN
ajbmeb-3198	20	5	of	of	ADP
ajbmeb-3198	20	6	international	international	ADJ
ajbmeb-3198	20	7	documents	document	NOUN
ajbmeb-3198	20	8	,	,	PUNCT
ajbmeb-3198	20	9	modern	modern	ADJ
ajbmeb-3198	20	10	instruments	instrument	NOUN
ajbmeb-3198	20	11	,	,	PUNCT
ajbmeb-3198	20	12	and	and	CCONJ
ajbmeb-3198	20	13	advanced	advanced	ADJ
ajbmeb-3198	20	14	global	global	ADJ
ajbmeb-3198	20	15	practices	practice	NOUN
ajbmeb-3198	20	16	has	have	AUX
ajbmeb-3198	20	17	become	become	VERB
ajbmeb-3198	20	18	one	one	NUM
ajbmeb-3198	20	19	of	of	ADP
ajbmeb-3198	20	20	the	the	DET
ajbmeb-3198	20	21	urgent	urgent	ADJ
ajbmeb-3198	20	22	priorities	priority	NOUN
ajbmeb-3198	20	23	of	of	ADP
ajbmeb-3198	20	24	the	the	DET
ajbmeb-3198	20	25	economic	economic	ADJ
ajbmeb-3198	20	26	reform	reform	NOUN
ajbmeb-3198	20	27	agenda	agenda	NOUN
ajbmeb-3198	20	28	.	.	PUNCT
ajbmeb-3198	21	1	as	as	SCONJ
ajbmeb-3198	21	2	stated	state	VERB
ajbmeb-3198	21	3	in	in	ADP
ajbmeb-3198	21	4	the	the	DET
ajbmeb-3198	21	5	"	"	PUNCT
ajbmeb-3198	21	6	new	new	ADJ
ajbmeb-3198	21	7	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	21	8	development	development	NOUN
ajbmeb-3198	21	9	strategy	strategy	NOUN
ajbmeb-3198	21	10	"	"	PUNCT
ajbmeb-3198	21	11	:	:	PUNCT
ajbmeb-3198	21	12	“	"	PUNCT
ajbmeb-3198	21	13	by	by	ADP
ajbmeb-3198	21	14	the	the	DET
ajbmeb-3198	21	15	beginning	beginning	NOUN
ajbmeb-3198	21	16	of	of	ADP
ajbmeb-3198	21	17	the	the	DET
ajbmeb-3198	21	18	21st	21st	ADJ
ajbmeb-3198	21	19	century	century	NOUN
ajbmeb-3198	21	20	,	,	PUNCT
ajbmeb-3198	21	21	new	new	ADJ
ajbmeb-3198	21	22	trends	trend	NOUN
ajbmeb-3198	21	23	emerged	emerge	VERB
ajbmeb-3198	21	24	in	in	ADP
ajbmeb-3198	21	25	the	the	DET
ajbmeb-3198	21	26	global	global	ADJ
ajbmeb-3198	21	27	economy	economy	NOUN
ajbmeb-3198	21	28	that	that	PRON
ajbmeb-3198	21	29	were	be	AUX
ajbmeb-3198	21	30	not	not	PART
ajbmeb-3198	21	31	typical	typical	ADJ
ajbmeb-3198	21	32	of	of	ADP
ajbmeb-3198	21	33	previous	previous	ADJ
ajbmeb-3198	21	34	stages	stage	NOUN
ajbmeb-3198	21	35	of	of	ADP
ajbmeb-3198	21	36	human	human	ADJ
ajbmeb-3198	21	37	development	development	NOUN
ajbmeb-3198	21	38	.	.	PUNCT
ajbmeb-3198	22	1	the	the	DET
ajbmeb-3198	22	2	essence	essence	NOUN
ajbmeb-3198	22	3	of	of	ADP
ajbmeb-3198	22	4	economic	economic	ADJ
ajbmeb-3198	22	5	processes	process	NOUN
ajbmeb-3198	22	6	fundamentally	fundamentally	ADV
ajbmeb-3198	22	7	changed	change	VERB
ajbmeb-3198	22	8	.	.	PUNCT
ajbmeb-3198	23	1	economic	economic	ADJ
ajbmeb-3198	23	2	conditions	condition	NOUN
ajbmeb-3198	23	3	became	become	VERB
ajbmeb-3198	23	4	more	more	ADV
ajbmeb-3198	23	5	complex	complex	ADJ
ajbmeb-3198	23	6	,	,	PUNCT
ajbmeb-3198	23	7	and	and	CCONJ
ajbmeb-3198	23	8	new	new	ADJ
ajbmeb-3198	23	9	types	type	NOUN
ajbmeb-3198	23	10	of	of	ADP
ajbmeb-3198	23	11	relations	relation	NOUN
ajbmeb-3198	23	12	began	begin	VERB
ajbmeb-3198	23	13	to	to	PART
ajbmeb-3198	23	14	dominate	dominate	VERB
ajbmeb-3198	23	15	international	international	ADJ
ajbmeb-3198	23	16	markets	market	NOUN
ajbmeb-3198	23	17	.	.	PUNCT
ajbmeb-3198	24	1	global	global	ADJ
ajbmeb-3198	24	2	competition	competition	NOUN
ajbmeb-3198	24	3	intensified	intensify	VERB
ajbmeb-3198	24	4	sharply	sharply	ADV
ajbmeb-3198	24	5	.	.	PUNCT
ajbmeb-3198	25	1	in	in	ADP
ajbmeb-3198	25	2	such	such	ADJ
ajbmeb-3198	25	3	conditions	condition	NOUN
ajbmeb-3198	25	4	,	,	PUNCT
ajbmeb-3198	25	5	ensuring	ensure	VERB
ajbmeb-3198	25	6	continuous	continuous	ADJ
ajbmeb-3198	25	7	economic	economic	ADJ
ajbmeb-3198	25	8	modernization	modernization	NOUN
ajbmeb-3198	25	9	and	and	CCONJ
ajbmeb-3198	25	10	defining	define	VERB
ajbmeb-3198	25	11	clear	clear	ADJ
ajbmeb-3198	25	12	mechanisms	mechanism	NOUN
ajbmeb-3198	25	13	for	for	ADP
ajbmeb-3198	25	14	stable	stable	ADJ
ajbmeb-3198	25	15	development	development	NOUN
ajbmeb-3198	25	16	have	have	AUX
ajbmeb-3198	25	17	become	become	VERB
ajbmeb-3198	25	18	crucial	crucial	ADJ
ajbmeb-3198	25	19	”	"	PUNCT
ajbmeb-3198	25	20	[	[	X
ajbmeb-3198	25	21	2	2	NUM
ajbmeb-3198	25	22	]	]	PUNCT
ajbmeb-3198	25	23	.	.	PUNCT
ajbmeb-3198	26	1	in	in	ADP
ajbmeb-3198	26	2	line	line	NOUN
ajbmeb-3198	26	3	with	with	ADP
ajbmeb-3198	26	4	these	these	DET
ajbmeb-3198	26	5	priorities	priority	NOUN
ajbmeb-3198	26	6	,	,	PUNCT
ajbmeb-3198	26	7	extensive	extensive	ADJ
ajbmeb-3198	26	8	work	work	NOUN
ajbmeb-3198	26	9	is	be	AUX
ajbmeb-3198	26	10	being	be	AUX
ajbmeb-3198	26	11	carried	carry	VERB
ajbmeb-3198	26	12	out	out	ADP
ajbmeb-3198	26	13	in	in	ADP
ajbmeb-3198	26	14	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	26	15	to	to	PART
ajbmeb-3198	26	16	strengthen	strengthen	VERB
ajbmeb-3198	26	17	the	the	DET
ajbmeb-3198	26	18	economy	economy	NOUN
ajbmeb-3198	26	19	,	,	PUNCT
ajbmeb-3198	26	20	develop	develop	VERB
ajbmeb-3198	26	21	industrial	industrial	ADJ
ajbmeb-3198	26	22	sectors	sector	NOUN
ajbmeb-3198	26	23	,	,	PUNCT
ajbmeb-3198	26	24	and	and	CCONJ
ajbmeb-3198	26	25	improve	improve	VERB
ajbmeb-3198	26	26	the	the	DET
ajbmeb-3198	26	27	investment	investment	NOUN
ajbmeb-3198	26	28	climate	climate	NOUN
ajbmeb-3198	26	29	.	.	PUNCT
ajbmeb-3198	27	1	the	the	DET
ajbmeb-3198	27	2	adoption	adoption	NOUN
ajbmeb-3198	27	3	of	of	ADP
ajbmeb-3198	27	4	the	the	DET
ajbmeb-3198	27	5	presidential	presidential	ADJ
ajbmeb-3198	27	6	decree	decree	NOUN
ajbmeb-3198	27	7	no	no	INTJ
ajbmeb-3198	27	8	.	.	PUNCT
ajbmeb-3198	28	1	pq-4611	pq-4611	NOUN
ajbmeb-3198	28	2	dated	date	VERB
ajbmeb-3198	28	3	24	24	NUM
ajbmeb-3198	28	4	february	february	NOUN
ajbmeb-3198	28	5	2020	2020	NUM
ajbmeb-3198	28	6	,	,	PUNCT
ajbmeb-3198	28	7	“	"	PUNCT
ajbmeb-3198	28	8	on	on	ADP
ajbmeb-3198	28	9	additional	additional	ADJ
ajbmeb-3198	28	10	measures	measure	NOUN
ajbmeb-3198	28	11	for	for	ADP
ajbmeb-3198	28	12	transition	transition	NOUN
ajbmeb-3198	28	13	to	to	ADP
ajbmeb-3198	28	14	international	international	ADJ
ajbmeb-3198	28	15	financial	financial	ADJ
ajbmeb-3198	28	16	reporting	reporting	NOUN
ajbmeb-3198	28	17	standards	standard	NOUN
ajbmeb-3198	28	18	,	,	PUNCT
ajbmeb-3198	28	19	”	"	PUNCT
ajbmeb-3198	28	20	is	be	AUX
ajbmeb-3198	28	21	an	an	DET
ajbmeb-3198	28	22	important	important	ADJ
ajbmeb-3198	28	23	step	step	NOUN
ajbmeb-3198	28	24	toward	toward	ADP
ajbmeb-3198	28	25	integrating	integrate	VERB
ajbmeb-3198	28	26	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	28	27	’s	’s	PART
ajbmeb-3198	28	28	economy	economy	NOUN
ajbmeb-3198	28	29	into	into	ADP
ajbmeb-3198	28	30	the	the	DET
ajbmeb-3198	28	31	global	global	ADJ
ajbmeb-3198	28	32	financial	financial	ADJ
ajbmeb-3198	28	33	system	system	NOUN
ajbmeb-3198	28	34	.	.	PUNCT
ajbmeb-3198	29	1	undoubtedly	undoubtedly	ADV
ajbmeb-3198	29	2	,	,	PUNCT
ajbmeb-3198	29	3	attracting	attract	VERB
ajbmeb-3198	29	4	foreign	foreign	ADJ
ajbmeb-3198	29	5	investment	investment	NOUN
ajbmeb-3198	29	6	requires	require	VERB
ajbmeb-3198	29	7	transparency	transparency	NOUN
ajbmeb-3198	29	8	,	,	PUNCT
ajbmeb-3198	29	9	standardized	standardize	VERB
ajbmeb-3198	29	10	financial	financial	ADJ
ajbmeb-3198	29	11	information	information	NOUN
ajbmeb-3198	29	12	,	,	PUNCT
ajbmeb-3198	29	13	and	and	CCONJ
ajbmeb-3198	29	14	institutional	institutional	ADJ
ajbmeb-3198	29	15	reforms	reform	NOUN
ajbmeb-3198	29	16	.	.	PUNCT
ajbmeb-3198	30	1	from	from	ADP
ajbmeb-3198	30	2	this	this	DET
ajbmeb-3198	30	3	perspective	perspective	NOUN
ajbmeb-3198	30	4	,	,	PUNCT
ajbmeb-3198	30	5	the	the	DET
ajbmeb-3198	30	6	formation	formation	NOUN
ajbmeb-3198	30	7	of	of	ADP
ajbmeb-3198	30	8	ifrs	ifrs	NOUN
ajbmeb-3198	30	9	,	,	PUNCT
ajbmeb-3198	30	10	their	their	PRON
ajbmeb-3198	30	11	role	role	NOUN
ajbmeb-3198	30	12	in	in	ADP
ajbmeb-3198	30	13	the	the	DET
ajbmeb-3198	30	14	global	global	ADJ
ajbmeb-3198	30	15	economy	economy	NOUN
ajbmeb-3198	30	16	,	,	PUNCT
ajbmeb-3198	30	17	and	and	CCONJ
ajbmeb-3198	30	18	the	the	DET
ajbmeb-3198	30	19	challenges	challenge	NOUN
ajbmeb-3198	30	20	of	of	ADP
ajbmeb-3198	30	21	integrating	integrate	VERB
ajbmeb-3198	30	22	these	these	DET
ajbmeb-3198	30	23	standards	standard	NOUN
ajbmeb-3198	30	24	into	into	ADP
ajbmeb-3198	30	25	national	national	ADJ
ajbmeb-3198	30	26	accounting	accounting	NOUN
ajbmeb-3198	30	27	systems	system	NOUN
ajbmeb-3198	30	28	require	require	VERB
ajbmeb-3198	30	29	comprehensive	comprehensive	ADJ
ajbmeb-3198	30	30	scientific	scientific	ADJ
ajbmeb-3198	30	31	research	research	NOUN
ajbmeb-3198	30	32	.	.	PUNCT
ajbmeb-3198	31	1	this	this	DET
ajbmeb-3198	31	2	article	article	NOUN
ajbmeb-3198	31	3	examines	examine	VERB
ajbmeb-3198	31	4	these	these	DET
ajbmeb-3198	31	5	issues	issue	NOUN
ajbmeb-3198	31	6	from	from	ADP
ajbmeb-3198	31	7	a	a	DET
ajbmeb-3198	31	8	theoretical	theoretical	ADJ
ajbmeb-3198	31	9	,	,	PUNCT
ajbmeb-3198	31	10	methodological	methodological	ADJ
ajbmeb-3198	31	11	,	,	PUNCT
ajbmeb-3198	31	12	and	and	CCONJ
ajbmeb-3198	31	13	applied	apply	VERB
ajbmeb-3198	31	14	point	point	NOUN
ajbmeb-3198	31	15	of	of	ADP
ajbmeb-3198	31	16	view	view	NOUN
ajbmeb-3198	31	17	.	.	PUNCT
ajbmeb-3198	32	1	literature	literature	NOUN
ajbmeb-3198	32	2	review	review	VERB
ajbmeb-3198	32	3	the	the	DET
ajbmeb-3198	32	4	transition	transition	NOUN
ajbmeb-3198	32	5	to	to	ADP
ajbmeb-3198	32	6	ifrs	ifrs	PROPN
ajbmeb-3198	32	7	has	have	AUX
ajbmeb-3198	32	8	been	be	AUX
ajbmeb-3198	32	9	widely	widely	ADV
ajbmeb-3198	32	10	studied	study	VERB
ajbmeb-3198	32	11	by	by	ADP
ajbmeb-3198	32	12	both	both	CCONJ
ajbmeb-3198	32	13	local	local	ADJ
ajbmeb-3198	32	14	and	and	CCONJ
ajbmeb-3198	32	15	foreign	foreign	ADJ
ajbmeb-3198	32	16	researchers	researcher	NOUN
ajbmeb-3198	32	17	.	.	PUNCT
ajbmeb-3198	33	1	international	international	ADJ
ajbmeb-3198	33	2	academic	academic	ADJ
ajbmeb-3198	33	3	literature	literature	NOUN
ajbmeb-3198	33	4	reflects	reflect	VERB
ajbmeb-3198	33	5	diverse	diverse	ADJ
ajbmeb-3198	33	6	theoretical	theoretical	ADJ
ajbmeb-3198	33	7	and	and	CCONJ
ajbmeb-3198	33	8	practical	practical	ADJ
ajbmeb-3198	33	9	approaches	approach	NOUN
ajbmeb-3198	33	10	,	,	PUNCT
ajbmeb-3198	33	11	including	include	VERB
ajbmeb-3198	33	12	the	the	DET
ajbmeb-3198	33	13	economic	economic	ADJ
ajbmeb-3198	33	14	,	,	PUNCT
ajbmeb-3198	33	15	institutional	institutional	ADJ
ajbmeb-3198	33	16	,	,	PUNCT
ajbmeb-3198	33	17	and	and	CCONJ
ajbmeb-3198	33	18	methodological	methodological	ADJ
ajbmeb-3198	33	19	aspects	aspect	NOUN
ajbmeb-3198	33	20	of	of	ADP
ajbmeb-3198	33	21	implementing	implement	VERB
ajbmeb-3198	33	22	the	the	DET
ajbmeb-3198	33	23	standards	standard	NOUN
ajbmeb-3198	33	24	.	.	PUNCT
ajbmeb-3198	34	1	according	accord	VERB
ajbmeb-3198	34	2	to	to	ADP
ajbmeb-3198	34	3	m.m	m.m	PROPN
ajbmeb-3198	34	4	.	.	PROPN
ajbmeb-3198	34	5	khudoyqulov	khudoyqulov	PROPN
ajbmeb-3198	34	6	,	,	PUNCT
ajbmeb-3198	34	7	who	who	PRON
ajbmeb-3198	34	8	studied	study	VERB
ajbmeb-3198	34	9	the	the	DET
ajbmeb-3198	34	10	banking	banking	NOUN
ajbmeb-3198	34	11	sector	sector	NOUN
ajbmeb-3198	34	12	of	of	ADP
ajbmeb-3198	34	13	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	34	14	,	,	PUNCT
ajbmeb-3198	34	15	the	the	DET
ajbmeb-3198	34	16	adoption	adoption	NOUN
ajbmeb-3198	34	17	of	of	ADP
ajbmeb-3198	34	18	ifrs	ifrs	PROPN
ajbmeb-3198	34	19	significantly	significantly	ADV
ajbmeb-3198	34	20	improves	improve	VERB
ajbmeb-3198	34	21	credit	credit	NOUN
ajbmeb-3198	34	22	portfolio	portfolio	NOUN
ajbmeb-3198	34	23	quality	quality	NOUN
ajbmeb-3198	34	24	,	,	PUNCT
ajbmeb-3198	34	25	strengthens	strengthen	VERB
ajbmeb-3198	34	26	risk	risk	NOUN
ajbmeb-3198	34	27	management	management	NOUN
ajbmeb-3198	34	28	systems	system	NOUN
ajbmeb-3198	34	29	,	,	PUNCT
ajbmeb-3198	34	30	and	and	CCONJ
ajbmeb-3198	34	31	positively	positively	ADV
ajbmeb-3198	34	32	influences	influence	VERB
ajbmeb-3198	34	33	the	the	DET
ajbmeb-3198	34	34	assessments	assessment	NOUN
ajbmeb-3198	34	35	of	of	ADP
ajbmeb-3198	34	36	international	international	ADJ
ajbmeb-3198	34	37	rating	rating	NOUN
ajbmeb-3198	34	38	agencies	agency	NOUN
ajbmeb-3198	34	39	,	,	PUNCT
ajbmeb-3198	34	40	thereby	thereby	ADV
ajbmeb-3198	34	41	enhancing	enhance	VERB
ajbmeb-3198	34	42	financial	financial	ADJ
ajbmeb-3198	34	43	stability	stability	NOUN
ajbmeb-3198	34	44	[	[	X
ajbmeb-3198	34	45	3	3	NUM
ajbmeb-3198	34	46	]	]	PUNCT
ajbmeb-3198	34	47	.	.	PUNCT
ajbmeb-3198	35	1	i.n	i.n	PROPN
ajbmeb-3198	35	2	.	.	PROPN
ajbmeb-3198	35	3	ismanov	ismanov	PROPN
ajbmeb-3198	35	4	emphasizes	emphasize	VERB
ajbmeb-3198	35	5	that	that	SCONJ
ajbmeb-3198	35	6	ifrs	ifrs	PROPN
ajbmeb-3198	35	7	serves	serve	VERB
ajbmeb-3198	35	8	as	as	ADP
ajbmeb-3198	35	9	a	a	DET
ajbmeb-3198	35	10	source	source	NOUN
ajbmeb-3198	35	11	of	of	ADP
ajbmeb-3198	35	12	financial	financial	ADJ
ajbmeb-3198	35	13	information	information	NOUN
ajbmeb-3198	35	14	about	about	ADP
ajbmeb-3198	35	15	enterprises	enterprise	NOUN
ajbmeb-3198	35	16	,	,	PUNCT
ajbmeb-3198	35	17	independent	independent	ADJ
ajbmeb-3198	35	18	of	of	ADP
ajbmeb-3198	35	19	national	national	ADJ
ajbmeb-3198	35	20	legislation	legislation	NOUN
ajbmeb-3198	35	21	,	,	PUNCT
ajbmeb-3198	35	22	organizational	organizational	ADJ
ajbmeb-3198	35	23	structure	structure	NOUN
ajbmeb-3198	35	24	,	,	PUNCT
ajbmeb-3198	35	25	or	or	CCONJ
ajbmeb-3198	35	26	company	company	NOUN
ajbmeb-3198	35	27	size	size	NOUN
ajbmeb-3198	35	28	,	,	PUNCT
ajbmeb-3198	35	29	and	and	CCONJ
ajbmeb-3198	35	30	is	be	AUX
ajbmeb-3198	35	31	intended	intend	VERB
ajbmeb-3198	35	32	to	to	PART
ajbmeb-3198	35	33	unify	unify	VERB
ajbmeb-3198	35	34	reporting	reporting	NOUN
ajbmeb-3198	35	35	practices	practice	NOUN
ajbmeb-3198	35	36	for	for	ADP
ajbmeb-3198	35	37	all	all	DET
ajbmeb-3198	35	38	types	type	NOUN
ajbmeb-3198	35	39	of	of	ADP
ajbmeb-3198	35	40	business	business	NOUN
ajbmeb-3198	35	41	entities	entity	NOUN
ajbmeb-3198	35	42	[	[	X
ajbmeb-3198	35	43	4	4	NUM
ajbmeb-3198	35	44	]	]	PUNCT
ajbmeb-3198	35	45	.	.	PUNCT
ajbmeb-3198	36	1	s.n	s.n	PROPN
ajbmeb-3198	36	2	.	.	PROPN
ajbmeb-3198	36	3	tashnazarov	tashnazarov	PROPN
ajbmeb-3198	36	4	notes	note	VERB
ajbmeb-3198	36	5	that	that	SCONJ
ajbmeb-3198	36	6	the	the	DET
ajbmeb-3198	36	7	development	development	NOUN
ajbmeb-3198	36	8	of	of	ADP
ajbmeb-3198	36	9	international	international	ADJ
ajbmeb-3198	36	10	accounting	accounting	NOUN
ajbmeb-3198	36	11	standards	standard	NOUN
ajbmeb-3198	36	12	marked	mark	VERB
ajbmeb-3198	36	13	a	a	DET
ajbmeb-3198	36	14	new	new	ADJ
ajbmeb-3198	36	15	era	era	NOUN
ajbmeb-3198	36	16	of	of	ADP
ajbmeb-3198	36	17	integration	integration	NOUN
ajbmeb-3198	36	18	in	in	ADP
ajbmeb-3198	36	19	financial	financial	ADJ
ajbmeb-3198	36	20	reporting	reporting	NOUN
ajbmeb-3198	36	21	.	.	PUNCT
ajbmeb-3198	37	1	he	he	PRON
ajbmeb-3198	37	2	suggests	suggest	VERB
ajbmeb-3198	37	3	that	that	SCONJ
ajbmeb-3198	37	4	after	after	ADP
ajbmeb-3198	37	5	the	the	DET
ajbmeb-3198	37	6	introduction	introduction	NOUN
ajbmeb-3198	37	7	of	of	ADP
ajbmeb-3198	37	8	double	double	ADJ
ajbmeb-3198	37	9	-	-	PUNCT
ajbmeb-3198	37	10	entry	entry	NOUN
ajbmeb-3198	37	11	accounting	accounting	NOUN
ajbmeb-3198	37	12	in	in	ADP
ajbmeb-3198	37	13	1494	1494	NUM
ajbmeb-3198	37	14	and	and	CCONJ
ajbmeb-3198	37	15	international	international	ADJ
ajbmeb-3198	37	16	standards	standard	NOUN
ajbmeb-3198	37	17	in	in	ADP
ajbmeb-3198	37	18	1973	1973	NUM
ajbmeb-3198	37	19	,	,	PUNCT
ajbmeb-3198	37	20	global	global	ADJ
ajbmeb-3198	37	21	harmonization	harmonization	NOUN
ajbmeb-3198	37	22	of	of	ADP
ajbmeb-3198	37	23	financial	financial	ADJ
ajbmeb-3198	37	24	reporting	reporting	NOUN
ajbmeb-3198	37	25	will	will	AUX
ajbmeb-3198	37	26	be	be	AUX
ajbmeb-3198	37	27	fully	fully	ADV
ajbmeb-3198	37	28	achieved	achieve	VERB
ajbmeb-3198	37	29	by	by	ADP
ajbmeb-3198	37	30	the	the	DET
ajbmeb-3198	37	31	2030s	2030s	NUM
ajbmeb-3198	38	1	[	[	X
ajbmeb-3198	38	2	5	5	NUM
ajbmeb-3198	38	3	]	]	PUNCT
ajbmeb-3198	38	4	.	.	PUNCT
ajbmeb-3198	39	1	american	american	PROPN
ajbmeb-3198	39	2	journal	journal	PROPN
ajbmeb-3198	39	3	of	of	ADP
ajbmeb-3198	39	4	business	business	NOUN
ajbmeb-3198	39	5	management	management	NOUN
ajbmeb-3198	39	6	,	,	PUNCT
ajbmeb-3198	39	7	economics	economic	NOUN
ajbmeb-3198	39	8	and	and	CCONJ
ajbmeb-3198	39	9	banking	banking	NOUN
ajbmeb-3198	39	10	volume	volume	NOUN
ajbmeb-3198	39	11	43	43	NUM
ajbmeb-3198	40	1	december2025	december2025	PROPN
ajbmeb-3198	40	2	p	p	PROPN
ajbmeb-3198	40	3	a	a	DET
ajbmeb-3198	40	4	g	g	NOUN
ajbmeb-3198	40	5	e	e	NOUN
ajbmeb-3198	40	6	|	|	ADV
ajbmeb-3198	40	7	35	35	NUM
ajbmeb-3198	40	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3198	41	1	the	the	DET
ajbmeb-3198	41	2	literature	literature	NOUN
ajbmeb-3198	41	3	analysis	analysis	NOUN
ajbmeb-3198	41	4	shows	show	VERB
ajbmeb-3198	41	5	that	that	SCONJ
ajbmeb-3198	41	6	the	the	DET
ajbmeb-3198	41	7	successful	successful	ADJ
ajbmeb-3198	41	8	adoption	adoption	NOUN
ajbmeb-3198	41	9	of	of	ADP
ajbmeb-3198	41	10	ifrs	ifrs	PROPN
ajbmeb-3198	41	11	requires	require	VERB
ajbmeb-3198	41	12	an	an	DET
ajbmeb-3198	41	13	integrated	integrated	ADJ
ajbmeb-3198	41	14	and	and	CCONJ
ajbmeb-3198	41	15	systematic	systematic	ADJ
ajbmeb-3198	41	16	approach	approach	NOUN
ajbmeb-3198	41	17	.	.	PUNCT
ajbmeb-3198	42	1	it	it	PRON
ajbmeb-3198	42	2	is	be	AUX
ajbmeb-3198	42	3	also	also	ADV
ajbmeb-3198	42	4	important	important	ADJ
ajbmeb-3198	42	5	to	to	PART
ajbmeb-3198	42	6	implement	implement	VERB
ajbmeb-3198	42	7	these	these	DET
ajbmeb-3198	42	8	standards	standard	NOUN
ajbmeb-3198	42	9	gradually	gradually	ADV
ajbmeb-3198	42	10	,	,	PUNCT
ajbmeb-3198	42	11	taking	take	VERB
ajbmeb-3198	42	12	into	into	ADP
ajbmeb-3198	42	13	account	account	NOUN
ajbmeb-3198	42	14	the	the	DET
ajbmeb-3198	42	15	specific	specific	ADJ
ajbmeb-3198	42	16	features	feature	NOUN
ajbmeb-3198	42	17	of	of	ADP
ajbmeb-3198	42	18	national	national	ADJ
ajbmeb-3198	42	19	economic	economic	ADJ
ajbmeb-3198	42	20	systems	system	NOUN
ajbmeb-3198	42	21	.	.	PUNCT
ajbmeb-3198	43	1	1	1	NUM
ajbmeb-3198	43	2	-	-	PUNCT
ajbmeb-3198	43	3	table	table	NOUN
ajbmeb-3198	43	4	the	the	DET
ajbmeb-3198	43	5	process	process	NOUN
ajbmeb-3198	43	6	of	of	ADP
ajbmeb-3198	43	7	applying	apply	VERB
ajbmeb-3198	43	8	ifrs	ifrs	PROPN
ajbmeb-3198	43	9	in	in	ADP
ajbmeb-3198	43	10	business	business	NOUN
ajbmeb-3198	43	11	entities	entity	NOUN
ajbmeb-3198	43	12	stage	stage	NOUN
ajbmeb-3198	43	13	description	description	NOUN
ajbmeb-3198	43	14	outcome	outcome	VERB
ajbmeb-3198	43	15	1	1	NUM
ajbmeb-3198	43	16	.	.	PUNCT
ajbmeb-3198	43	17	preparation	preparation	NOUN
ajbmeb-3198	43	18	stage	stage	NOUN
ajbmeb-3198	43	19	training	training	NOUN
ajbmeb-3198	43	20	employees	employee	NOUN
ajbmeb-3198	43	21	,	,	PUNCT
ajbmeb-3198	43	22	analyzing	analyze	VERB
ajbmeb-3198	43	23	existing	exist	VERB
ajbmeb-3198	43	24	accounting	accounting	NOUN
ajbmeb-3198	43	25	policies	policy	NOUN
ajbmeb-3198	43	26	,	,	PUNCT
ajbmeb-3198	43	27	aligning	align	VERB
ajbmeb-3198	43	28	internal	internal	ADJ
ajbmeb-3198	43	29	procedures	procedure	NOUN
ajbmeb-3198	43	30	with	with	ADP
ajbmeb-3198	43	31	ifrs	ifrs	NOUN
ajbmeb-3198	43	32	requirements	requirement	NOUN
ajbmeb-3198	43	33	necessary	necessary	ADJ
ajbmeb-3198	43	34	knowledge	knowledge	NOUN
ajbmeb-3198	43	35	and	and	CCONJ
ajbmeb-3198	43	36	documentation	documentation	NOUN
ajbmeb-3198	43	37	for	for	ADP
ajbmeb-3198	43	38	ifrs	ifrs	NOUN
ajbmeb-3198	43	39	transition	transition	NOUN
ajbmeb-3198	43	40	are	be	AUX
ajbmeb-3198	43	41	established	establish	VERB
ajbmeb-3198	43	42	2	2	NUM
ajbmeb-3198	43	43	.	.	NOUN
ajbmeb-3198	43	44	methodological	methodological	ADJ
ajbmeb-3198	43	45	stage	stage	NOUN
ajbmeb-3198	43	46	reclassifying	reclassify	VERB
ajbmeb-3198	43	47	assets	asset	NOUN
ajbmeb-3198	43	48	and	and	CCONJ
ajbmeb-3198	43	49	liabilities	liability	NOUN
ajbmeb-3198	43	50	,	,	PUNCT
ajbmeb-3198	43	51	determining	determine	VERB
ajbmeb-3198	43	52	appropriate	appropriate	ADJ
ajbmeb-3198	43	53	measurement	measurement	NOUN
ajbmeb-3198	43	54	bases	basis	NOUN
ajbmeb-3198	43	55	(	(	PUNCT
ajbmeb-3198	43	56	fair	fair	ADJ
ajbmeb-3198	43	57	value	value	NOUN
ajbmeb-3198	43	58	,	,	PUNCT
ajbmeb-3198	43	59	amortized	amortize	VERB
ajbmeb-3198	43	60	cost	cost	NOUN
ajbmeb-3198	43	61	,	,	PUNCT
ajbmeb-3198	43	62	etc	etc	X
ajbmeb-3198	43	63	.	.	X
ajbmeb-3198	43	64	)	)	PUNCT
ajbmeb-3198	43	65	,	,	PUNCT
ajbmeb-3198	43	66	updating	update	VERB
ajbmeb-3198	43	67	accounting	accounting	NOUN
ajbmeb-3198	43	68	registers	register	NOUN
ajbmeb-3198	43	69	the	the	DET
ajbmeb-3198	43	70	accounting	accounting	NOUN
ajbmeb-3198	43	71	system	system	NOUN
ajbmeb-3198	43	72	is	be	AUX
ajbmeb-3198	43	73	adapted	adapt	VERB
ajbmeb-3198	43	74	to	to	ADP
ajbmeb-3198	43	75	international	international	ADJ
ajbmeb-3198	43	76	standards	standard	NOUN
ajbmeb-3198	44	1	3	3	NUM
ajbmeb-3198	44	2	.	.	NOUN
ajbmeb-3198	44	3	practical	practical	ADJ
ajbmeb-3198	44	4	implementation	implementation	NOUN
ajbmeb-3198	44	5	recognition	recognition	NOUN
ajbmeb-3198	44	6	,	,	PUNCT
ajbmeb-3198	44	7	measurement	measurement	NOUN
ajbmeb-3198	44	8	,	,	PUNCT
ajbmeb-3198	44	9	consolidation	consolidation	NOUN
ajbmeb-3198	44	10	,	,	PUNCT
ajbmeb-3198	44	11	depreciation	depreciation	NOUN
ajbmeb-3198	44	12	,	,	PUNCT
ajbmeb-3198	44	13	impairment	impairment	NOUN
ajbmeb-3198	44	14	,	,	PUNCT
ajbmeb-3198	44	15	and	and	CCONJ
ajbmeb-3198	44	16	revaluation	revaluation	NOUN
ajbmeb-3198	44	17	according	accord	VERB
ajbmeb-3198	44	18	to	to	ADP
ajbmeb-3198	44	19	ifrs	ifrs	PROPN
ajbmeb-3198	44	20	accounting	accounting	NOUN
ajbmeb-3198	44	21	processes	process	NOUN
ajbmeb-3198	44	22	are	be	AUX
ajbmeb-3198	44	23	conducted	conduct	VERB
ajbmeb-3198	44	24	fully	fully	ADV
ajbmeb-3198	44	25	in	in	ADP
ajbmeb-3198	44	26	compliance	compliance	NOUN
ajbmeb-3198	44	27	with	with	ADP
ajbmeb-3198	44	28	ifrs	ifrs	PROPN
ajbmeb-3198	44	29	4	4	NUM
ajbmeb-3198	44	30	.	.	PUNCT
ajbmeb-3198	44	31	financial	financial	ADJ
ajbmeb-3198	44	32	reporting	reporting	NOUN
ajbmeb-3198	44	33	preparing	prepare	VERB
ajbmeb-3198	44	34	ifrs	ifrs	NOUN
ajbmeb-3198	44	35	-	-	PUNCT
ajbmeb-3198	44	36	based	base	VERB
ajbmeb-3198	44	37	financial	financial	ADJ
ajbmeb-3198	44	38	statements	statement	NOUN
ajbmeb-3198	44	39	:	:	PUNCT
ajbmeb-3198	44	40	balance	balance	NOUN
ajbmeb-3198	44	41	sheet	sheet	NOUN
ajbmeb-3198	44	42	,	,	PUNCT
ajbmeb-3198	44	43	income	income	NOUN
ajbmeb-3198	44	44	statement	statement	NOUN
ajbmeb-3198	44	45	,	,	PUNCT
ajbmeb-3198	44	46	cash	cash	NOUN
ajbmeb-3198	44	47	flow	flow	NOUN
ajbmeb-3198	44	48	statement	statement	NOUN
ajbmeb-3198	44	49	,	,	PUNCT
ajbmeb-3198	44	50	statement	statement	NOUN
ajbmeb-3198	44	51	of	of	ADP
ajbmeb-3198	44	52	changes	change	NOUN
ajbmeb-3198	44	53	in	in	ADP
ajbmeb-3198	44	54	equity	equity	NOUN
ajbmeb-3198	44	55	,	,	PUNCT
ajbmeb-3198	44	56	notes	note	VERB
ajbmeb-3198	44	57	financial	financial	ADJ
ajbmeb-3198	44	58	statements	statement	NOUN
ajbmeb-3198	44	59	fully	fully	ADV
ajbmeb-3198	44	60	comply	comply	VERB
ajbmeb-3198	44	61	with	with	ADP
ajbmeb-3198	44	62	international	international	ADJ
ajbmeb-3198	44	63	reporting	reporting	NOUN
ajbmeb-3198	44	64	standards	standard	NOUN
ajbmeb-3198	44	65	5	5	NUM
ajbmeb-3198	44	66	.	.	PUNCT
ajbmeb-3198	44	67	audit	audit	NOUN
ajbmeb-3198	44	68	and	and	CCONJ
ajbmeb-3198	44	69	monitoring	monitoring	NOUN
ajbmeb-3198	44	70	conducting	conduct	VERB
ajbmeb-3198	44	71	internal	internal	ADJ
ajbmeb-3198	44	72	and	and	CCONJ
ajbmeb-3198	44	73	external	external	ADJ
ajbmeb-3198	44	74	audits	audits	NOUN
ajbmeb-3198	44	75	,	,	PUNCT
ajbmeb-3198	44	76	assessing	assess	VERB
ajbmeb-3198	44	77	ifrs	ifrs	NOUN
ajbmeb-3198	44	78	compliance	compliance	NOUN
ajbmeb-3198	44	79	,	,	PUNCT
ajbmeb-3198	44	80	correcting	correct	VERB
ajbmeb-3198	44	81	deficiencies	deficiency	NOUN
ajbmeb-3198	44	82	reliability	reliability	NOUN
ajbmeb-3198	44	83	and	and	CCONJ
ajbmeb-3198	44	84	transparency	transparency	NOUN
ajbmeb-3198	44	85	of	of	ADP
ajbmeb-3198	44	86	financial	financial	ADJ
ajbmeb-3198	44	87	statements	statement	NOUN
ajbmeb-3198	44	88	are	be	AUX
ajbmeb-3198	44	89	ensured	ensure	VERB
ajbmeb-3198	44	90	ifrs	ifrs	NOUN
ajbmeb-3198	44	91	helps	help	VERB
ajbmeb-3198	44	92	improve	improve	VERB
ajbmeb-3198	44	93	the	the	DET
ajbmeb-3198	44	94	quality	quality	NOUN
ajbmeb-3198	44	95	of	of	ADP
ajbmeb-3198	44	96	financial	financial	ADJ
ajbmeb-3198	44	97	reporting	reporting	NOUN
ajbmeb-3198	44	98	,	,	PUNCT
ajbmeb-3198	44	99	increases	increase	VERB
ajbmeb-3198	44	100	investor	investor	NOUN
ajbmeb-3198	44	101	confidence	confidence	NOUN
ajbmeb-3198	44	102	,	,	PUNCT
ajbmeb-3198	44	103	and	and	CCONJ
ajbmeb-3198	44	104	facilitates	facilitate	VERB
ajbmeb-3198	44	105	access	access	NOUN
ajbmeb-3198	44	106	to	to	ADP
ajbmeb-3198	44	107	global	global	ADJ
ajbmeb-3198	44	108	financial	financial	ADJ
ajbmeb-3198	44	109	markets	market	NOUN
ajbmeb-3198	44	110	.	.	PUNCT
ajbmeb-3198	45	1	empirical	empirical	ADJ
ajbmeb-3198	45	2	studies	study	NOUN
ajbmeb-3198	45	3	show	show	VERB
ajbmeb-3198	45	4	that	that	SCONJ
ajbmeb-3198	45	5	companies	company	NOUN
ajbmeb-3198	45	6	applying	apply	VERB
ajbmeb-3198	45	7	ifrs	ifrs	NOUN
ajbmeb-3198	45	8	improve	improve	VERB
ajbmeb-3198	45	9	their	their	PRON
ajbmeb-3198	45	10	reporting	reporting	NOUN
ajbmeb-3198	45	11	quality	quality	NOUN
ajbmeb-3198	45	12	by	by	ADP
ajbmeb-3198	45	13	30–35	30–35	NUM
ajbmeb-3198	45	14	%	%	NOUN
ajbmeb-3198	45	15	,	,	PUNCT
ajbmeb-3198	45	16	which	which	PRON
ajbmeb-3198	45	17	leads	lead	VERB
ajbmeb-3198	45	18	to	to	ADP
ajbmeb-3198	45	19	a	a	DET
ajbmeb-3198	45	20	25–30	25–30	NUM
ajbmeb-3198	45	21	%	%	NOUN
ajbmeb-3198	45	22	increase	increase	NOUN
ajbmeb-3198	45	23	in	in	ADP
ajbmeb-3198	45	24	investor	investor	NOUN
ajbmeb-3198	45	25	trust	trust	NOUN
ajbmeb-3198	45	26	.	.	PUNCT
ajbmeb-3198	46	1	the	the	DET
ajbmeb-3198	46	2	introduction	introduction	NOUN
ajbmeb-3198	46	3	of	of	ADP
ajbmeb-3198	46	4	unified	unified	ADJ
ajbmeb-3198	46	5	standards	standard	NOUN
ajbmeb-3198	46	6	also	also	ADV
ajbmeb-3198	46	7	strengthens	strengthen	VERB
ajbmeb-3198	46	8	internal	internal	ADJ
ajbmeb-3198	46	9	controls	control	NOUN
ajbmeb-3198	46	10	,	,	PUNCT
ajbmeb-3198	46	11	improves	improve	VERB
ajbmeb-3198	46	12	employee	employee	NOUN
ajbmeb-3198	46	13	efficiency	efficiency	NOUN
ajbmeb-3198	46	14	,	,	PUNCT
ajbmeb-3198	46	15	and	and	CCONJ
ajbmeb-3198	46	16	reduces	reduce	VERB
ajbmeb-3198	46	17	administrative	administrative	ADJ
ajbmeb-3198	46	18	costs	cost	NOUN
ajbmeb-3198	46	19	.	.	PUNCT
ajbmeb-3198	47	1	in	in	ADP
ajbmeb-3198	47	2	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	47	3	,	,	PUNCT
ajbmeb-3198	47	4	transitioning	transition	VERB
ajbmeb-3198	47	5	to	to	ADP
ajbmeb-3198	47	6	ifrs	ifrs	PROPN
ajbmeb-3198	47	7	also	also	ADV
ajbmeb-3198	47	8	contributes	contribute	VERB
ajbmeb-3198	47	9	to	to	ADP
ajbmeb-3198	47	10	strengthening	strengthen	VERB
ajbmeb-3198	47	11	financial	financial	ADJ
ajbmeb-3198	47	12	transparency	transparency	NOUN
ajbmeb-3198	47	13	,	,	PUNCT
ajbmeb-3198	47	14	enhancing	enhance	VERB
ajbmeb-3198	47	15	financial	financial	ADJ
ajbmeb-3198	47	16	market	market	NOUN
ajbmeb-3198	47	17	liquidity	liquidity	NOUN
ajbmeb-3198	47	18	,	,	PUNCT
ajbmeb-3198	47	19	and	and	CCONJ
ajbmeb-3198	47	20	improving	improve	VERB
ajbmeb-3198	47	21	institutional	institutional	ADJ
ajbmeb-3198	47	22	reforms	reform	NOUN
ajbmeb-3198	47	23	.	.	PUNCT
ajbmeb-3198	48	1	for	for	ADP
ajbmeb-3198	48	2	example	example	NOUN
ajbmeb-3198	48	3	,	,	PUNCT
ajbmeb-3198	48	4	ifrs	ifrs	NOUN
ajbmeb-3198	48	5	-	-	PUNCT
ajbmeb-3198	48	6	based	base	VERB
ajbmeb-3198	48	7	reports	report	NOUN
ajbmeb-3198	48	8	improve	improve	VERB
ajbmeb-3198	48	9	credit	credit	NOUN
ajbmeb-3198	48	10	portfolio	portfolio	NOUN
ajbmeb-3198	48	11	quality	quality	NOUN
ajbmeb-3198	48	12	in	in	ADP
ajbmeb-3198	48	13	the	the	DET
ajbmeb-3198	48	14	banking	banking	NOUN
ajbmeb-3198	48	15	sector	sector	NOUN
ajbmeb-3198	48	16	and	and	CCONJ
ajbmeb-3198	48	17	strengthen	strengthen	VERB
ajbmeb-3198	48	18	risk	risk	NOUN
ajbmeb-3198	48	19	management	management	NOUN
ajbmeb-3198	48	20	.	.	PUNCT
ajbmeb-3198	49	1	in	in	ADP
ajbmeb-3198	49	2	the	the	DET
ajbmeb-3198	49	3	public	public	ADJ
ajbmeb-3198	49	4	sector	sector	NOUN
ajbmeb-3198	49	5	,	,	PUNCT
ajbmeb-3198	49	6	adopting	adopt	VERB
ajbmeb-3198	49	7	these	these	DET
ajbmeb-3198	49	8	standards	standard	NOUN
ajbmeb-3198	49	9	increases	increase	VERB
ajbmeb-3198	49	10	transparency	transparency	NOUN
ajbmeb-3198	49	11	,	,	PUNCT
ajbmeb-3198	49	12	accountability	accountability	NOUN
ajbmeb-3198	49	13	,	,	PUNCT
ajbmeb-3198	49	14	and	and	CCONJ
ajbmeb-3198	49	15	supports	support	VERB
ajbmeb-3198	49	16	better	well	ADJ
ajbmeb-3198	49	17	evaluation	evaluation	NOUN
ajbmeb-3198	49	18	by	by	ADP
ajbmeb-3198	49	19	international	international	ADJ
ajbmeb-3198	49	20	rating	rating	NOUN
ajbmeb-3198	49	21	agencies	agency	NOUN
ajbmeb-3198	49	22	.	.	PUNCT
ajbmeb-3198	50	1	however	however	ADV
ajbmeb-3198	50	2	,	,	PUNCT
ajbmeb-3198	50	3	several	several	ADJ
ajbmeb-3198	50	4	challenges	challenge	NOUN
ajbmeb-3198	50	5	remain	remain	VERB
ajbmeb-3198	50	6	in	in	ADP
ajbmeb-3198	50	7	the	the	DET
ajbmeb-3198	50	8	process	process	NOUN
ajbmeb-3198	50	9	of	of	ADP
ajbmeb-3198	50	10	adopting	adopt	VERB
ajbmeb-3198	50	11	ifrs	ifrs	PROPN
ajbmeb-3198	50	12	in	in	ADP
ajbmeb-3198	50	13	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	50	14	:	:	PUNCT
ajbmeb-3198	50	15	shortage	shortage	NOUN
ajbmeb-3198	50	16	of	of	ADP
ajbmeb-3198	50	17	qualified	qualified	ADJ
ajbmeb-3198	50	18	specialists	specialist	NOUN
ajbmeb-3198	50	19	;	;	PUNCT
ajbmeb-3198	50	20	language	language	NOUN
ajbmeb-3198	50	21	barriers	barrier	NOUN
ajbmeb-3198	50	22	in	in	ADP
ajbmeb-3198	50	23	understanding	understand	VERB
ajbmeb-3198	50	24	ifrs	ifrs	NOUN
ajbmeb-3198	50	25	terminology	terminology	NOUN
ajbmeb-3198	50	26	;	;	PUNCT
ajbmeb-3198	50	27	high	high	ADJ
ajbmeb-3198	50	28	cost	cost	NOUN
ajbmeb-3198	50	29	of	of	ADP
ajbmeb-3198	50	30	it	it	PRON
ajbmeb-3198	50	31	and	and	CCONJ
ajbmeb-3198	50	32	technological	technological	ADJ
ajbmeb-3198	50	33	solutions	solution	NOUN
ajbmeb-3198	50	34	;	;	PUNCT
ajbmeb-3198	50	35	difficulties	difficulty	NOUN
ajbmeb-3198	50	36	for	for	ADP
ajbmeb-3198	50	37	small	small	ADJ
ajbmeb-3198	50	38	enterprises	enterprise	NOUN
ajbmeb-3198	50	39	in	in	ADP
ajbmeb-3198	50	40	adapting	adapt	VERB
ajbmeb-3198	50	41	complex	complex	ADJ
ajbmeb-3198	50	42	standards	standard	NOUN
ajbmeb-3198	50	43	.	.	PUNCT
ajbmeb-3198	51	1	to	to	PART
ajbmeb-3198	51	2	address	address	VERB
ajbmeb-3198	51	3	these	these	DET
ajbmeb-3198	51	4	issues	issue	NOUN
ajbmeb-3198	51	5	,	,	PUNCT
ajbmeb-3198	51	6	it	it	PRON
ajbmeb-3198	51	7	is	be	AUX
ajbmeb-3198	51	8	crucial	crucial	ADJ
ajbmeb-3198	51	9	to	to	PART
ajbmeb-3198	51	10	adapt	adapt	VERB
ajbmeb-3198	51	11	ifrs	ifrs	NOUN
ajbmeb-3198	51	12	to	to	ADP
ajbmeb-3198	51	13	local	local	ADJ
ajbmeb-3198	51	14	conditions	condition	NOUN
ajbmeb-3198	51	15	,	,	PUNCT
ajbmeb-3198	51	16	simplify	simplify	VERB
ajbmeb-3198	51	17	reporting	reporting	NOUN
ajbmeb-3198	51	18	requirements	requirement	NOUN
ajbmeb-3198	51	19	for	for	ADP
ajbmeb-3198	51	20	smes	sme	NOUN
ajbmeb-3198	51	21	,	,	PUNCT
ajbmeb-3198	51	22	and	and	CCONJ
ajbmeb-3198	51	23	strengthen	strengthen	VERB
ajbmeb-3198	51	24	institutional	institutional	ADJ
ajbmeb-3198	51	25	and	and	CCONJ
ajbmeb-3198	51	26	educational	educational	ADJ
ajbmeb-3198	51	27	reforms	reform	NOUN
ajbmeb-3198	51	28	.	.	PUNCT
ajbmeb-3198	52	1	ultimately	ultimately	ADV
ajbmeb-3198	52	2	,	,	PUNCT
ajbmeb-3198	52	3	the	the	DET
ajbmeb-3198	52	4	transition	transition	NOUN
ajbmeb-3198	52	5	to	to	ADP
ajbmeb-3198	52	6	ifrs	ifrs	PROPN
ajbmeb-3198	52	7	enhances	enhance	VERB
ajbmeb-3198	52	8	transparency	transparency	NOUN
ajbmeb-3198	52	9	,	,	PUNCT
ajbmeb-3198	52	10	accountability	accountability	NOUN
ajbmeb-3198	52	11	,	,	PUNCT
ajbmeb-3198	52	12	and	and	CCONJ
ajbmeb-3198	52	13	credibility	credibility	NOUN
ajbmeb-3198	52	14	,	,	PUNCT
ajbmeb-3198	52	15	contributing	contribute	VERB
ajbmeb-3198	52	16	to	to	ADP
ajbmeb-3198	52	17	deeper	deep	ADJ
ajbmeb-3198	52	18	integration	integration	NOUN
ajbmeb-3198	52	19	of	of	ADP
ajbmeb-3198	52	20	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	52	21	into	into	ADP
ajbmeb-3198	52	22	the	the	DET
ajbmeb-3198	52	23	global	global	ADJ
ajbmeb-3198	52	24	economy	economy	NOUN
ajbmeb-3198	52	25	and	and	CCONJ
ajbmeb-3198	52	26	improving	improve	VERB
ajbmeb-3198	52	27	the	the	DET
ajbmeb-3198	52	28	country	country	NOUN
ajbmeb-3198	52	29	’s	’s	PART
ajbmeb-3198	52	30	investment	investment	NOUN
ajbmeb-3198	52	31	climate	climate	NOUN
ajbmeb-3198	52	32	.	.	PUNCT
ajbmeb-3198	53	1	conclusion	conclusion	NOUN
ajbmeb-3198	53	2	as	as	ADP
ajbmeb-3198	53	3	the	the	DET
ajbmeb-3198	53	4	analysis	analysis	NOUN
ajbmeb-3198	53	5	shows	show	NOUN
ajbmeb-3198	53	6	,	,	PUNCT
ajbmeb-3198	53	7	adopting	adopt	VERB
ajbmeb-3198	53	8	ifrs	ifrs	NOUN
ajbmeb-3198	53	9	holds	hold	VERB
ajbmeb-3198	53	10	significant	significant	ADJ
ajbmeb-3198	53	11	importance	importance	NOUN
ajbmeb-3198	53	12	for	for	ADP
ajbmeb-3198	53	13	financial	financial	ADJ
ajbmeb-3198	53	14	system	system	NOUN
ajbmeb-3198	53	15	development	development	NOUN
ajbmeb-3198	53	16	,	,	PUNCT
ajbmeb-3198	53	17	corporate	corporate	ADJ
ajbmeb-3198	53	18	governance	governance	NOUN
ajbmeb-3198	53	19	improvement	improvement	NOUN
ajbmeb-3198	53	20	,	,	PUNCT
ajbmeb-3198	53	21	and	and	CCONJ
ajbmeb-3198	53	22	economic	economic	ADJ
ajbmeb-3198	53	23	growth	growth	NOUN
ajbmeb-3198	53	24	in	in	ADP
ajbmeb-3198	53	25	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	53	26	.	.	PUNCT
ajbmeb-3198	54	1	the	the	DET
ajbmeb-3198	54	2	main	main	ADJ
ajbmeb-3198	54	3	purpose	purpose	NOUN
ajbmeb-3198	54	4	of	of	ADP
ajbmeb-3198	54	5	ifrs	ifrs	PROPN
ajbmeb-3198	54	6	american	american	PROPN
ajbmeb-3198	54	7	journal	journal	PROPN
ajbmeb-3198	54	8	of	of	ADP
ajbmeb-3198	54	9	business	business	NOUN
ajbmeb-3198	54	10	management	management	NOUN
ajbmeb-3198	54	11	,	,	PUNCT
ajbmeb-3198	54	12	economics	economic	NOUN
ajbmeb-3198	54	13	and	and	CCONJ
ajbmeb-3198	54	14	banking	banking	NOUN
ajbmeb-3198	54	15	volume	volume	NOUN
ajbmeb-3198	54	16	43	43	NUM
ajbmeb-3198	55	1	december2025	december2025	PROPN
ajbmeb-3198	55	2	p	p	PROPN
ajbmeb-3198	55	3	a	a	DET
ajbmeb-3198	55	4	g	g	NOUN
ajbmeb-3198	55	5	e	e	NOUN
ajbmeb-3198	55	6	|	|	ADV
ajbmeb-3198	55	7	36	36	NUM
ajbmeb-3198	55	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3198	55	9	is	be	AUX
ajbmeb-3198	55	10	to	to	PART
ajbmeb-3198	55	11	make	make	VERB
ajbmeb-3198	55	12	financial	financial	ADJ
ajbmeb-3198	55	13	information	information	NOUN
ajbmeb-3198	55	14	comparable	comparable	ADJ
ajbmeb-3198	55	15	,	,	PUNCT
ajbmeb-3198	55	16	reliable	reliable	ADJ
ajbmeb-3198	55	17	,	,	PUNCT
ajbmeb-3198	55	18	and	and	CCONJ
ajbmeb-3198	55	19	transparent	transparent	ADJ
ajbmeb-3198	55	20	at	at	ADP
ajbmeb-3198	55	21	the	the	DET
ajbmeb-3198	55	22	international	international	ADJ
ajbmeb-3198	55	23	level	level	NOUN
ajbmeb-3198	55	24	.	.	PUNCT
ajbmeb-3198	56	1	the	the	DET
ajbmeb-3198	56	2	research	research	NOUN
ajbmeb-3198	56	3	results	result	NOUN
ajbmeb-3198	56	4	indicate	indicate	VERB
ajbmeb-3198	56	5	that	that	SCONJ
ajbmeb-3198	56	6	transitioning	transition	VERB
ajbmeb-3198	56	7	to	to	ADP
ajbmeb-3198	56	8	ifrs	ifrs	PROPN
ajbmeb-3198	56	9	enhances	enhance	VERB
ajbmeb-3198	56	10	financial	financial	ADJ
ajbmeb-3198	56	11	reporting	reporting	NOUN
ajbmeb-3198	56	12	quality	quality	NOUN
ajbmeb-3198	56	13	,	,	PUNCT
ajbmeb-3198	56	14	strengthens	strengthen	VERB
ajbmeb-3198	56	15	internal	internal	ADJ
ajbmeb-3198	56	16	control	control	NOUN
ajbmeb-3198	56	17	systems	system	NOUN
ajbmeb-3198	56	18	,	,	PUNCT
ajbmeb-3198	56	19	and	and	CCONJ
ajbmeb-3198	56	20	increases	increase	VERB
ajbmeb-3198	56	21	the	the	DET
ajbmeb-3198	56	22	efficiency	efficiency	NOUN
ajbmeb-3198	56	23	of	of	ADP
ajbmeb-3198	56	24	resource	resource	NOUN
ajbmeb-3198	56	25	utilization	utilization	NOUN
ajbmeb-3198	56	26	.	.	PUNCT
ajbmeb-3198	57	1	moreover	moreover	ADV
ajbmeb-3198	57	2	,	,	PUNCT
ajbmeb-3198	57	3	the	the	DET
ajbmeb-3198	57	4	adoption	adoption	NOUN
ajbmeb-3198	57	5	of	of	ADP
ajbmeb-3198	57	6	ifrs	ifrs	PROPN
ajbmeb-3198	57	7	increases	increase	VERB
ajbmeb-3198	57	8	investor	investor	NOUN
ajbmeb-3198	57	9	confidence	confidence	NOUN
ajbmeb-3198	57	10	,	,	PUNCT
ajbmeb-3198	57	11	facilitates	facilitate	VERB
ajbmeb-3198	57	12	foreign	foreign	ADJ
ajbmeb-3198	57	13	investment	investment	NOUN
ajbmeb-3198	57	14	inflows	inflow	NOUN
ajbmeb-3198	57	15	,	,	PUNCT
ajbmeb-3198	57	16	and	and	CCONJ
ajbmeb-3198	57	17	supports	support	VERB
ajbmeb-3198	57	18	the	the	DET
ajbmeb-3198	57	19	integration	integration	NOUN
ajbmeb-3198	57	20	of	of	ADP
ajbmeb-3198	57	21	domestic	domestic	ADJ
ajbmeb-3198	57	22	companies	company	NOUN
ajbmeb-3198	57	23	into	into	ADP
ajbmeb-3198	57	24	global	global	ADJ
ajbmeb-3198	57	25	capital	capital	NOUN
ajbmeb-3198	57	26	markets	market	NOUN
ajbmeb-3198	57	27	.	.	PUNCT
ajbmeb-3198	58	1	this	this	PRON
ajbmeb-3198	58	2	strengthens	strengthen	VERB
ajbmeb-3198	58	3	the	the	DET
ajbmeb-3198	58	4	competitive	competitive	ADJ
ajbmeb-3198	58	5	position	position	NOUN
ajbmeb-3198	58	6	of	of	ADP
ajbmeb-3198	58	7	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	58	8	’s	’s	PART
ajbmeb-3198	58	9	economy	economy	NOUN
ajbmeb-3198	58	10	.	.	PUNCT
ajbmeb-3198	59	1	to	to	PART
ajbmeb-3198	59	2	ensure	ensure	VERB
ajbmeb-3198	59	3	the	the	DET
ajbmeb-3198	59	4	effective	effective	ADJ
ajbmeb-3198	59	5	implementation	implementation	NOUN
ajbmeb-3198	59	6	of	of	ADP
ajbmeb-3198	59	7	ifrs	ifrs	PROPN
ajbmeb-3198	59	8	,	,	PUNCT
ajbmeb-3198	59	9	it	it	PRON
ajbmeb-3198	59	10	is	be	AUX
ajbmeb-3198	59	11	essential	essential	ADJ
ajbmeb-3198	59	12	to	to	PART
ajbmeb-3198	59	13	focus	focus	VERB
ajbmeb-3198	59	14	on	on	ADP
ajbmeb-3198	59	15	training	train	VERB
ajbmeb-3198	59	16	qualified	qualified	ADJ
ajbmeb-3198	59	17	specialists	specialist	NOUN
ajbmeb-3198	59	18	,	,	PUNCT
ajbmeb-3198	59	19	localizing	localize	VERB
ajbmeb-3198	59	20	standards	standard	NOUN
ajbmeb-3198	59	21	,	,	PUNCT
ajbmeb-3198	59	22	addressing	address	VERB
ajbmeb-3198	59	23	language	language	NOUN
ajbmeb-3198	59	24	challenges	challenge	NOUN
ajbmeb-3198	59	25	,	,	PUNCT
ajbmeb-3198	59	26	and	and	CCONJ
ajbmeb-3198	59	27	improving	improve	VERB
ajbmeb-3198	59	28	technological	technological	ADJ
ajbmeb-3198	59	29	infrastructure	infrastructure	NOUN
ajbmeb-3198	59	30	.	.	PUNCT
ajbmeb-3198	60	1	addressing	address	VERB
ajbmeb-3198	60	2	these	these	DET
ajbmeb-3198	60	3	factors	factor	NOUN
ajbmeb-3198	60	4	will	will	AUX
ajbmeb-3198	60	5	gradually	gradually	ADV
ajbmeb-3198	60	6	expand	expand	VERB
ajbmeb-3198	60	7	the	the	DET
ajbmeb-3198	60	8	adoption	adoption	NOUN
ajbmeb-3198	60	9	of	of	ADP
ajbmeb-3198	60	10	ifrs	ifrs	PROPN
ajbmeb-3198	60	11	across	across	ADP
ajbmeb-3198	60	12	all	all	DET
ajbmeb-3198	60	13	sectors	sector	NOUN
ajbmeb-3198	60	14	,	,	PUNCT
ajbmeb-3198	60	15	thereby	thereby	ADV
ajbmeb-3198	60	16	strengthening	strengthen	VERB
ajbmeb-3198	60	17	national	national	ADJ
ajbmeb-3198	60	18	economic	economic	ADJ
ajbmeb-3198	60	19	competitiveness	competitiveness	NOUN
ajbmeb-3198	60	20	and	and	CCONJ
ajbmeb-3198	60	21	global	global	ADJ
ajbmeb-3198	60	22	market	market	NOUN
ajbmeb-3198	60	23	integration	integration	NOUN
ajbmeb-3198	60	24	.	.	PUNCT
ajbmeb-3198	61	1	in	in	ADP
ajbmeb-3198	61	2	conclusion	conclusion	NOUN
ajbmeb-3198	61	3	,	,	PUNCT
ajbmeb-3198	61	4	adopting	adopt	VERB
ajbmeb-3198	61	5	ifrs	ifrs	NOUN
ajbmeb-3198	61	6	is	be	AUX
ajbmeb-3198	61	7	not	not	PART
ajbmeb-3198	61	8	only	only	ADV
ajbmeb-3198	61	9	a	a	DET
ajbmeb-3198	61	10	financial	financial	ADJ
ajbmeb-3198	61	11	reporting	reporting	NOUN
ajbmeb-3198	61	12	reform	reform	NOUN
ajbmeb-3198	61	13	but	but	CCONJ
ajbmeb-3198	61	14	also	also	ADV
ajbmeb-3198	61	15	a	a	DET
ajbmeb-3198	61	16	strategic	strategic	ADJ
ajbmeb-3198	61	17	tool	tool	NOUN
ajbmeb-3198	61	18	for	for	ADP
ajbmeb-3198	61	19	enhancing	enhance	VERB
ajbmeb-3198	61	20	transparency	transparency	NOUN
ajbmeb-3198	61	21	,	,	PUNCT
ajbmeb-3198	61	22	strengthening	strengthen	VERB
ajbmeb-3198	61	23	investment	investment	NOUN
ajbmeb-3198	61	24	attractiveness	attractiveness	NOUN
ajbmeb-3198	61	25	,	,	PUNCT
ajbmeb-3198	61	26	and	and	CCONJ
ajbmeb-3198	61	27	ensuring	ensure	VERB
ajbmeb-3198	61	28	sustainable	sustainable	ADJ
ajbmeb-3198	61	29	economic	economic	ADJ
ajbmeb-3198	61	30	development	development	NOUN
ajbmeb-3198	61	31	.	.	PUNCT
ajbmeb-3198	62	1	references	reference	NOUN
ajbmeb-3198	62	2	1	1	NUM
ajbmeb-3198	62	3	.	.	PUNCT
ajbmeb-3198	62	4	presidential	presidential	ADJ
ajbmeb-3198	62	5	decree	decree	NOUN
ajbmeb-3198	62	6	of	of	ADP
ajbmeb-3198	62	7	the	the	DET
ajbmeb-3198	62	8	republic	republic	NOUN
ajbmeb-3198	62	9	of	of	ADP
ajbmeb-3198	62	10	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	62	11	pq-4611	pq-4611	PROPN
ajbmeb-3198	62	12	,	,	PUNCT
ajbmeb-3198	62	13	“	"	PUNCT
ajbmeb-3198	62	14	on	on	ADP
ajbmeb-3198	62	15	additional	additional	ADJ
ajbmeb-3198	62	16	measures	measure	NOUN
ajbmeb-3198	62	17	for	for	ADP
ajbmeb-3198	62	18	transition	transition	NOUN
ajbmeb-3198	62	19	to	to	ADP
ajbmeb-3198	62	20	ifrs	ifrs	NOUN
ajbmeb-3198	62	21	,	,	PUNCT
ajbmeb-3198	62	22	”	"	PUNCT
ajbmeb-3198	62	23	february	february	PROPN
ajbmeb-3198	62	24	24	24	NUM
ajbmeb-3198	62	25	,	,	PUNCT
ajbmeb-3198	62	26	2020	2020	NUM
ajbmeb-3198	62	27	.	.	PUNCT
ajbmeb-3198	63	1	2	2	X
ajbmeb-3198	63	2	.	.	NOUN
ajbmeb-3198	63	3	mirziyoyev	mirziyoyev	VERB
ajbmeb-3198	63	4	sh.m	sh.m	PROPN
ajbmeb-3198	63	5	.	.	PUNCT
ajbmeb-3198	64	1	new	new	ADJ
ajbmeb-3198	64	2	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	64	3	development	development	NOUN
ajbmeb-3198	64	4	strategy	strategy	NOUN
ajbmeb-3198	64	5	.	.	PUNCT
ajbmeb-3198	65	1	tashkent	tashkent	NOUN
ajbmeb-3198	65	2	:	:	PUNCT
ajbmeb-3198	66	1	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	66	2	,	,	PUNCT
ajbmeb-3198	66	3	2022	2022	NUM
ajbmeb-3198	66	4	.	.	PUNCT
ajbmeb-3198	67	1	3	3	X
ajbmeb-3198	67	2	.	.	X
ajbmeb-3198	67	3	khudoyqulov	khudoyqulov	PROPN
ajbmeb-3198	67	4	m.m	m.m	PROPN
ajbmeb-3198	67	5	.	.	PUNCT
ajbmeb-3198	68	1	“	"	PUNCT
ajbmeb-3198	68	2	the	the	DET
ajbmeb-3198	68	3	impact	impact	NOUN
ajbmeb-3198	68	4	of	of	ADP
ajbmeb-3198	68	5	ifrs	ifrs	NOUN
ajbmeb-3198	68	6	on	on	ADP
ajbmeb-3198	68	7	financial	financial	ADJ
ajbmeb-3198	68	8	stability	stability	NOUN
ajbmeb-3198	68	9	in	in	ADP
ajbmeb-3198	68	10	the	the	DET
ajbmeb-3198	68	11	banking	banking	NOUN
ajbmeb-3198	68	12	sector	sector	NOUN
ajbmeb-3198	68	13	of	of	ADP
ajbmeb-3198	68	14	uzbekistan	uzbekistan	PROPN
ajbmeb-3198	68	15	.	.	PUNCT
ajbmeb-3198	68	16	”	"	PUNCT
ajbmeb-3198	69	1	bank	bank	PROPN
ajbmeb-3198	69	2	and	and	CCONJ
ajbmeb-3198	69	3	finance	finance	NOUN
ajbmeb-3198	69	4	journal	journal	NOUN
ajbmeb-3198	69	5	,	,	PUNCT
ajbmeb-3198	69	6	2022	2022	NUM
ajbmeb-3198	69	7	.	.	PUNCT
ajbmeb-3198	70	1	pp	pp	ADJ
ajbmeb-3198	70	2	.	.	PUNCT
ajbmeb-3198	71	1	30–44	30–44	NUM
ajbmeb-3198	71	2	.	.	PUNCT
ajbmeb-3198	72	1	4	4	NUM
ajbmeb-3198	72	2	.	.	X
ajbmeb-3198	72	3	ismanov	ismanov	PROPN
ajbmeb-3198	72	4	i.n	i.n	PROPN
ajbmeb-3198	72	5	.	.	PUNCT
ajbmeb-3198	73	1	“	"	PUNCT
ajbmeb-3198	73	2	the	the	DET
ajbmeb-3198	73	3	necessity	necessity	NOUN
ajbmeb-3198	73	4	of	of	ADP
ajbmeb-3198	73	5	transforming	transform	VERB
ajbmeb-3198	73	6	the	the	DET
ajbmeb-3198	73	7	accounting	accounting	NOUN
ajbmeb-3198	73	8	system	system	NOUN
ajbmeb-3198	73	9	into	into	ADP
ajbmeb-3198	73	10	ifrs	ifrs	PROPN
ajbmeb-3198	73	11	.	.	PUNCT
ajbmeb-3198	73	12	”	"	PUNCT
ajbmeb-3198	74	1	economics	economic	NOUN
ajbmeb-3198	74	2	and	and	CCONJ
ajbmeb-3198	74	3	finance	finance	NOUN
ajbmeb-3198	74	4	,	,	PUNCT
ajbmeb-3198	74	5	2017.pp	2017.pp	NUM
ajbmeb-3198	74	6	.	.	PUNCT
ajbmeb-3198	75	1	38–44	38–44	NUM
ajbmeb-3198	75	2	.	.	NOUN
ajbmeb-3198	76	1	5	5	NUM
ajbmeb-3198	76	2	.	.	X
ajbmeb-3198	76	3	tashnazarov	tashnazarov	PROPN
ajbmeb-3198	76	4	s.n	s.n	PROPN
ajbmeb-3198	76	5	.	.	PROPN
ajbmeb-3198	76	6	international	international	ADJ
ajbmeb-3198	76	7	financial	financial	ADJ
ajbmeb-3198	76	8	reporting	reporting	NOUN
ajbmeb-3198	76	9	standards	standard	NOUN
ajbmeb-3198	76	10	.	.	PUNCT
ajbmeb-3198	77	1	tashkent	tashkent	PROPN
ajbmeb-3198	77	2	:	:	PUNCT
ajbmeb-3198	77	3	“	"	PUNCT
ajbmeb-3198	77	4	iqtisod	iqtisod	PROPN
ajbmeb-3198	77	5	va	va	PROPN
ajbmeb-3198	77	6	moliya	moliya	PROPN
ajbmeb-3198	77	7	.	.	PUNCT
ajbmeb-3198	78	1	2019	2019	NUM
ajbmeb-3198	78	2	.	.	PUNCT