DEVELOPMENT OF ACCOUNTING SYSTEM IN THE CONDITIONS OF GLOBALIZATION
Under the influence of the processes of globalization of the economy, urgent problems arise in the field of accounting and financial reporting, which require serious study. In scientific publications of recent years, studies have covered various aspects of the globalization of the economy. However, publications directly related to the study of the development of the accounting system in the context of globalization and the impact of economic globalization on accounting and financial reporting are insignificant in national publications. This article examines topical issues of the development of the national accounting system in the context of globalization and the implementation of international financial reporting standards in it. The course of reforms in the accounting system in the Republic of Tajikistan is analyzed, the influence of globalization on the processes of these reforms is investigated. The drawbacks and obstacles encountered in the implementation of reforms of the national accounting system are identified, and their assessment is given. The analysis of the main provisions of some regulatory documents on the regulation of accounting and financial reporting is carried out. The features of the reform of the national accounting system have been studied. Based on the study, it was confirmed that the existing methods and techniques of accounting and financial reporting in the country are now unable to meet world-class requirements. A new perspective on accounting and financial reporting is needed in the context of globalization.