Uzbekistan Introduces Status of “Public Interest Entities” to Implement International Financial Reporting Standards – UzDaily.uz
By Uzdaily.uz
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Tashkent, Uzbekistan (UzDaily.com) — President of Uzbekistan Shavkat Mirziyoyev has signed a resolution “On Measures to Improve the Financial Accounting System in Line with International Requirements and Standards” (No. PP–282, dated 15 September 2025).
The document provides for the introduction of International Financial Reporting Standards (IFRS) for business entities with significant social and economic impact, which will be granted the status of Public Interest Entities.
To implement the resolution, a Republican Commission on the introduction of IFRS will be established.
Public Interest Entities will include enterprises that, by type of activity and asset size, exert substantial influence on the economy and have a wide range of stakeholders.
Entities meeting the established criteria will be included annually, by 1 July, in the register of Public Interest Entities.
Starting from 1 January 2026, the register will be maintained by the Ministry of Economy and Finance in electronic form and published on the unified Government Portal platform and the Open Data Portal.