BUXGALTERIYA HISOBINING MILLIY STANDARTLARIDAN MILLIY HISOBNING XALQARO STANDARTLARIGA O‘TISH: O‘ZBEKISTON AMALIYOTI VA JANUBIY KOREYA TAJRIBASI, TRANSITION FROM NATIONAL ACCOUNTING STANDARDS TO INTERNATIONAL STANDARDS: PRACTICE OF UZBEKISTAN AND EXPERIENCE OF SOUTH KOREA, ПЕРЕХОД ОТ НАЦИОНАЛЬНЫХ СТАНДАРТОВ БУХГАЛТЕРСКОГО УЧЕТА К МЕЖДУНАРОДНЫМ СТАНДАРТАМ: ПРАКТИКА УЗБЕКИСТАНА И ОПЫТ ЮЖНОЙ КОРЕИ

<jats:p>This article analyzes the strategic importance and economic advantages of transitioning from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) in the context of Uzbekistan’s economic modernization. The study applies a comparative analysis method, examining the conceptual differences between NAS and IFRS, particularly issues related to fair value measurement of assets and ensuring financial transparency. The experience of South Korea’s transition to the K-IFRS system is also reviewed, with an assessment of its impact on the stock market and investment flows</jats:p>