KORXONALAR MOLIYAVIY HOLATINI MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI (MHXS) ASOSIDA BAHOLASHNING NAZARIY-METODOLOGIK ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.19784230Ключевые слова:
MHXS, moliyaviy holat, audit, materiality, recognition, measurement, disclosure, moliyaviy tahlil, riskga yo‘naltirilgan yondashuvАннотация
Maqolada korxonalarning moliyaviy holatini obyektiv va taqqoslanuvchan baholashda Moliyaviy hisobotning
xalqaro standartlari (MHXS)ning ahamiyati yoritilgan. MHXS asosida baholashning tan olish, baholash, muhimlik
va axborotni ochib berish tamoyillari tahlil qilinib, ularning audit va diagnostik tahlildagi me’yoriy-metodologik roli asoslangan.
Shuningdek, MHXS moliyaviy axborot shaffofligi, ishonchliligi hamda riskga yo‘naltirilgan boshqaruv qarorlarini
qabul qilishni ta’minlovchi muhim instrument ekanligi ilmiy jihatdan asoslab berilgan
Библиографические ссылки
1. International Accounting Standards Board (IASB). International Financial Reporting Standards (IFRS).
– London : IFRS Foundation, amaldagi nashr.
2. IFRS Foundation. Conceptual Framework for Financial Reporting. – London : IFRS Foundation, 2018.
3. Elliott, R. K., Elliott, B. J. Financial Accounting and Reporting. – 19th ed. – Harlow : Pearson Education,
2017.
4. Alexander, D., Britton, A., & Jorissen, A. International Financial Reporting and Analysis. – 6th ed. –
Andover : Cengage Learning, 2019.
5. Power, M. The Audit Society: Rituals of Verification. – Oxford : Oxford University Press, 1997.
6. Messier, W. F., Glover, S. M., & Prawitt, D. F. Auditing and Assurance Services. – New York : McGraw-
Hill Education, 2018.
7. Whittington, G. Fair value and the IASB/FASB conceptual framework project // Abacus. – 2008. – Vol.
44, № 2. – P. 139–168.
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