O‘ZBEKISTONDA IFRSGA O‘TISH JARAYONIDA MOLIYAVIY HISOBOTLARNING BOSHQARUV QARORLARIGA TA’SIRI: UZAUTO MOTORS MISOLIDA

O‘ZBEKISTONDA IFRSGA O‘TISH JARAYONIDA MOLIYAVIY HISOBOTLARNING BOSHQARUV QARORLARIGA TA’SIRI: UZAUTO MOTORS MISOLIDA

Authors

  • Asqarxon Samaroxonov
  • Zahro Jo‘rayeva

DOI:

https://doi.org/10.5281/zenodo.21037561

Keywords:

IFRS, UzAuto Motors, moliyaviy hisobotlar, boshqaruv qarorlari, moliyaviy koeffitsiyentlar, moliyaviy barqarorlik, strategik boshqaruv, shaffoflik

Abstract

Maqolada O‘zbekistonda Xalqaro moliyaviy hisobot standartlari (IFRS)ga o‘tish jarayonining
korxonalar boshqaruv tizimiga ta’siri tahlil qilindi. Tadqiqotda UzAuto Motors AJ tanlangan, kompaniyaning
IFRS asosida tayyorlangan moliyaviy hisobotlari va ularning boshqaruv qarorlarini qabul qilishdagi ahamiyati
o‘rganildi. Tadqiqot natijalari IFRS moliyaviy ma’lumotlarning shaffofligi, taqqoslanuvchanligi va ishonchliligini
oshirib, strategik hamda operatsion boshqaruv qarorlarini yanada samarali qabul qilishga xizmat qilishini
ko‘rsatadi

Author Biographies

Asqarxon Samaroxonov

Toshkent to‘qimachilik va yengil sanoat instituti
Buxgalteriya hisobi va marketing kafedrasi doktoranti,
International School of Finance Technology and Science instituti o‘qituvchisi

Zahro Jo‘rayeva

International School of Finance Technology and Science instituti bitiruvchisi

References

1. O‘zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi PQ–4611-son “Moliyaviy hisobotning

xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida”gi qarori. // Qonunchilik

ma’lumotlari milliy bazasi. URL: https://lex.uz/docs/-4746047

2. O‘zbekiston Respublikasi Prezidentining 2025-yil 15-sentabrdagi PQ–282-son “Moliyaviy hisob tizimini

xalqaro talab va standartlarga muvofiq takomillashtirish chora-tadbirlari to‘g‘risida”gi qarori. // Qonunchilik

ma’lumotlari milliy bazasi. URL: https://lex.uz/uz/docs/-7728924

3. Epstein, B. J., Jermakowicz, E. K. Wiley 2023 Interpretation and Application of IFRS Standards. Hoboken:

John Wiley & Sons, 2023.

4. Alexander, D., Jorissen, A., Hoogendoorn, M., van Mourik, C., Kirwan, C. International Financial Reporting

and Analysis. 8th ed. Andover: Cengage Learning, 2020.

5. Deloitte. IFRS in Your Pocket 2024. London: Deloitte Touche Tohmatsu Limited, 2024. URL: https://www.

iasplus.com

6. IFRS Foundation. Conceptual Framework for Financial Reporting. London: IFRS Foundation, 2018. URL:

https://www.ifrs.org

7. BPP Learning Media. ACCA Financial Reporting (FR): Study Text. London: BPP Learning Media, 2024.

8. Kaplan Publishing. ACCA Financial Accounting (FA): Study Text. Wokingham: Kaplan Publishing, 2024.

URL: https://kaplanpublishing.co.uk

9. UzAuto Motors AJ. Consolidated Financial Statements for the Year Ended 31 December 2024 and

Independent Auditor’s Report. Tashkent: Deloitte & Touche Audit Organization LLC, 2025. URL: https://

uzautomotors.com/documents/uzautomotorsifrsreportfy2024-30-may.pdf

10. Kaplan Publishing. ACCA Financial Reporting (FR): Study Text. Wokingham: Kaplan Publishing, 2024.

URL: https://kaplanpublishing.co.uk

Downloads

Published

2026-06-01

How to Cite

Samaroxonov , A., & Jo‘rayeva , Z. (2026). O‘ZBEKISTONDA IFRSGA O‘TISH JARAYONIDA MOLIYAVIY HISOBOTLARNING BOSHQARUV QARORLARIGA TA’SIRI: UZAUTO MOTORS MISOLIDA. GREEN ECONOMY AND DEVELOPMENT, 4(6). https://doi.org/10.5281/zenodo.21037561
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