МОЛИЯВИЙ ҲИСОБОТНИНГ ХАЛҚАРО СТАНДАРТЛАРИГА ЎТИШНИНГ МУАММОЛАРИ, PROBLEMS OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS, ПРОБЛЕМЫ ПЕРЕХОДА К МЕЖДУНАРОДНЫМ СТАНДАРТАМ ФИНАНСОВОЙ ОТЧЕТНОСТИ

<jats:p>The article discusses the theoretical issues of harmonizing the financial accounting system with international requirements and standards in the conditions of the digital economy. The essence of public organizations and the criteria for their inclusion in the category are indicated.</jats:p>