%0 Journal Article %T The Effectiveness of International Financial Reporting Standards (IFRS) for Commercial Banks %A Akbasheva, D.M. %A Mamayeva, A.R. %A Kochkarova, M.S. %A Duguzheva, R.M. %K International Financial Reporting Standards (IFRS), commercial banks, financial reporting, transparency, accounting quality, investments, banking regulation %J JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT %D 2025 %N %P 4 %I Autonomous Commercial Organization for Additional Professional Education Center for the Development of Education and Science