O‘ZBEKISTONDA BUXGALTERIYA HISOBINI MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA MOSLASHTIRISH MUAMMOLARI VA ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.19676291Keywords:
moliyaviy hisobot, kredit risklari, hisobdorlik muammolari, iqtisodiyot modernizatsiyasi, sof foyda, aktiv, transformatsiya, lizing operatsiyalari.Abstract
Ushbu maqolada buxgalteriya hisobi milliy standartlaridan moliyaviy hisobotning xalqaro standartlariga
o‘tishning mamlakatimiz iqtisodiyoti uchun dolzarbligi, moliyaviy shaffoflikni ta’minlashdagi ahamiyati hamda xalqaro
moliya bozorlariga integratsiya jarayonining tezlashishi yoritilgan. Shuningdek, investorlar ishonchini mustahkamlash
va xorijiy investitsiyalarni jalb qilish imkoniyatlarini kengaytirish masalalariga alohida e’tibor qaratilgan. BHMSni tahlil
qilish asosida normativ-huquqiy, kadrlar va texnologik muammolar aniqlangan. O‘tish jarayonida yuzaga kelishi mumkin
bo‘lgan muammolar va ularni bartaraf etish istiqbollari yoritilgan. Keltirilgan xulosa va takliflar buxgalteriya hisobini
takomillashtirishda amaliy ahamiyat kasb etadi
References
1. Panaretou, A. Corporate risk disclosure and financial reporting quality under IFRS // Journal of International Accounting,
Auditing and Taxation. – 2014. – Vol. 23. – P. 1–14.
2. Abdel-Khalik, A. R. Accounting Theory. – London: Thomson Learning, 2004. – 512 p.
3. Sunder, S. Theory of Accounting and Control. – South-Western College Publishing, 1997.
4. Ball, R. International Financial Reporting Standards (IFRS): Pros and cons for investors // Accounting and Business
Research. – 2006. – Vol. 36. – P. 5–27.
5. Hussainey, K. The Effects of IFRS Adoption on Financial Disclosure: Evidence from Developing Markets // Journal of
International Financial Management & Accounting. – 2011. – Vol. 22(1). – P. 56–78.
6. O‘zbekiston Respublikasi Prezidentining qarori, 2020-yil 24-fevral, PQ-4611-son. Kuchga kirish sanasi: 2020-yil
25-fevral.
7. O‘zbekiston Respublikasi Prezidentining qarori, 2025-yil 15-sentabr, PQ-282-son. Kuchga kirish sanasi: 2025-yil
17-dekabr.
8. O‘zbekiston Respublikasi Markaziy banki. Tijorat banklarining moliyaviy ko‘rsatkichlari va hisobotlari. – https://cbu.uz
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.