
This article provides an overview of the current state of the process of adapting national financial reporting standards to international norms. It examines the main challenges and obstacles countries face when transitioning to the use of international standards. Additionally, the article explores the factors influencing the adaptation process, the methods and tools used, and the advantages and challenges of this approach. Based on the analysis, recommendations are proposed to improve the adaptation process and ensure its more effective implementation in the future.
adaptation, national standards, financial reporting, international standards, challenges, obstacles, influencing factors, methods, tools, advantages, recommendations, effectiveness, countries, process, overview
adaptation, national standards, financial reporting, international standards, challenges, obstacles, influencing factors, methods, tools, advantages, recommendations, effectiveness, countries, process, overview
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