Umarova Shakhlo
QANOT SHARQ LLC
Finance Director
Email:Shaxlo.u@mail.ru
Abstract. This scientific paper examines the methodological features of accounting systems, referred to as accounting models. In the context of the globalization of the world economy, the necessity of developing a unified approach to the collection and processing of economic information and its standardization is demonstrated. The problems of accounting harmonization are studied with a focus on digital transformation.
Keywords. financial accounting and reporting, International Financial Reporting Standards (IFRS), digital accounting, artificial intelligence.