O‘ZBEKISTONDA BIZNES BIRLASHUVLARINI HISOBGA OLISHNI MHXS (IFRS) 3 ASOSIDA TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.20786021Keywords:
biznes birlashuvlari, MHXS (IFRS) 3, qayta tashkil etish, sotib olish usuli, haqqoniy qiymat, gudvil, sotib olish qiymatini taqsimlash, konsolidatsiyalashgan moliyaviy hisobot, korporativ integratsiya, moliyaviy hisobot.Abstract
Ushbu maqolada O‘zbekistonda biznes birlashuvlarini hisobga olish amaliyoti hamda
MHXS (IFRS) 3 “Biznes birlashuvlari” standarti talablari o‘rtasidagi farqlar tahlil qilingan. Tadqiqotda milliy
normativ-huquqiy baza va xalqaro standartlar qiyosiy o‘rganilib, biznes birlashuvlarini hisobga olishning asosiy
muammolari aniqlangan. Jumladan, sotib olish usulini qo‘llash, haqqoniy qiymatda baholash, gudvillni hisobga
olish va sotib olish qiymatini taqsimlash bilan bog‘liq metodologik masalalar tahlil qilingan. Tadqiqot natijasida
23-sonli BHMSni MHXS (IFRS) 3 talablari asosida takomillashtirish bo‘yicha amaliy takliflar ishlab chiqilgan
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