O‘ZBEKISTON TO‘QIMACHILIK SANOATI KORXONALARIDA BUXGALTERIYA HISOBINI MHXS ASOSIDA TAKOMILLASHTIRISH

O‘ZBEKISTON TO‘QIMACHILIK SANOATI KORXONALARIDA BUXGALTERIYA HISOBINI MHXS ASOSIDA TAKOMILLASHTIRISH

Authors

  • M.I. Murodova

Keywords:

buxgalteriya hisobi, moliyaviy hisobot, moliyaviy hisobotning xalqaro standartlari, klaster, asosiy vositalar

Abstract

Ushbu tadqiqotda to‘qimachilik sanoati korxonalarida moliyaviy hisobotning xalqaro standartlarini (MHXS)
joriy etishning metodologik va amaliy jihatlari tahlil qilinadi. Sohaning o‘ziga xos xususiyatlari — xomashyo zaxiralarining
salmoqli hajmi va eksport operatsiyalarining keng qamrovliligi inobatga olingan holda, milliy standartlardan xalqaro
tizimga o‘tish modellari o‘rganilgan.

Author Biography

M.I. Murodova


Namangan davlat texnika universiteti,
“Buxgalteriya hisobi” kafedrasi katta o‘qituvchisi

References

1. Oʻzbekiston Respublikasi Prezidentining 24.02.2020-yildagi “Moliyaviy hisobotning xalqaro standartlariga oʻtish

boʻyicha qoʻshimcha chora-tadbirlar toʻgʻrisida”gi PQ-4611-sonli qarori, https://lex.uz/docs/-4746047

2. Ibragimov, A. (2020). Textile Clusters: Management and Accounting Issues. Toshkent.

3. Khasanov, B. A. (2022). Management Accounting in Light Industry

4. International Financial Reporting Standards (IAS 2, IAS 16, IAS 41) rasmiy hujjatlar to‘plami, 2024-yil nashri.

5. International Journal of Accounting and Financial Reporting (2015–2025-yillar arxiv ma’lumotlari).

6. International Accounting Standards Board (2024). IFRS Standards. London.

7. World Bank (2022). Financial Reporting and Transparency in Emerging Markets. Washington, DC.

8. Organisation for Economic Co-operation and Development (2021). Corporate Governance and Financial Reporting

Standards. Paris.

9. International Federation of Accountants (2023). Handbook of International Quality Management, Auditing, Review, and

Other Assurance Pronouncements.

10. European Commission (2020). Adoption of IFRS in the European Union: Implementation Report. Brussels.

Downloads

Published

2026-05-01

How to Cite

M.I. Murodova. (2026). O‘ZBEKISTON TO‘QIMACHILIK SANOATI KORXONALARIDA BUXGALTERIYA HISOBINI MHXS ASOSIDA TAKOMILLASHTIRISH. GREEN ECONOMY AND DEVELOPMENT, 4(5). Retrieved from https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/10349
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