Enhancing the Digital Transformation of Financial Reporting

The research summarizes the empirical experience of the digital transformation of financial reporting in accordance with international standards within agro-industrial clusters. Based on regression analysis of statistics from 20 developing countries with the highest share of the agro-industrial sector in GDP in 2025, the authors constructed an econometric model to describe the digital transformation of financial reporting in line with international standards in agro-industrial clusters. The research substantiates the prospects for strengthening food security in developing countries specializing in the agro-industrial sector by improving the digital transformation of financial reporting in accordance with IFRS. The proposed scientific and practical recommendations for enhancing the practice of digital transformation of financial reporting in compliance with international standards within agro-industrial clusters in Uzbekistan and Tajikistan through 2030 possess practical significance.

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