Ifrs Line: An Author's Model of Parallel Accounting Under Ifrs and the National Accounting Standards of the Republic of Uzbekistan

The transition to International Financial Reporting Standards (IFRS) in Uzbekistan requires accounting systems that integrate national accounting requirements with international reporting procedures. This study develops and practically tests the author's IFRS LINE model, designed to support parallel accounting under national accounting standards and IFRS within a unified information environment. The research employs systems analysis, comparison of accounting requirements, process modelling, and logical design of information links. Practical testing was conducted using accounting materials from a joint-stock company in Uzbekistan. The proposed model uses a single General Ledger to generate the national trial balance, IFRS transformation adjustments, financial statements, analytical schedules, and mandatory electronic reporting forms. The findings indicate that IFRS LINE can reduce duplicate data entry and manual processing while improving information traceability, reporting transparency, and internal control. The model provides an organisational and methodological basis for further accounting automation. Future research should quantitatively assess its effects on reporting time, reconciliation differences, and error rates.