MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA HISOBOTNI TUZISH VA TAQDIM ETISH HAMDA AUDITINI TAKOMILLASHTIRISH

Authors

  • Bahromjon Xalilov

DOI:

https://doi.org/10.5281/zenodo.21036823

Abstract

Ushbu maqolada moliyaviy hisobotni tuzish, taqdim etish hamda auditini takomillashtirish
masalasi Xalqaro moliyaviy hisobot standartlari (MHXS/IFRS) asosida Oʻzbekiston Respublikasi kontekstida
koʻrib chiqilgan. Tadqiqot 2019–2023-yillar davomida Oʻzbekistonda roʻyxatdan oʻtgan 80 ta korxona moliyaviy
hisobotlari va audit xulosalari tahlili asosida amalga oshirilgan. Tadqiqot natijalari shuni koʻrsatadiki, MHXS
standartlarini toʻliq joriy etgan korxonalarda moliyaviy shaffoflik 34,7 % ga oshgan, investorlar ishonchi 28,3
% ga yaxshilangan, kredit xavfi koʻrsatkichlari 19,5 % ga kamaygan. Bundan tashqari, ichki audit tizimini
takomillashtirish orqali moliyaviy xatolar 41,2 % ga kamaytirilgani aniqlangan. Maqolada MHXSlarini joriy
etishdagi asosiy toʻsiqlar — malakali kadrlar yetishmasligi, dasturiy taʼminot muammolari va tartibga solish
mexanizmlarining nomukammalligi — tahlil qilingan va amaliy tavsiyalar ishlab chiqilgan

Keywords

MHXS, IFRS, moliyaviy hisobot, audit, shaffoflik, ichki nazorat, Oʻzbekiston, standartlashtirish, moliyaviy xatolar, investorlar ishonchi

Author Biography

Bahromjon Xalilov

Osiyo xalqaro universiteti
“Iqtisodiyot” kafedrasi katta o‘qituvchisi


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Published

2026-06-01

How to Cite

Xalilov , B. (2026). MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA HISOBOTNI TUZISH VA TAQDIM ETISH HAMDA AUDITINI TAKOMILLASHTIRISH. GREEN ECONOMY AND DEVELOPMENT, 4(6). https://doi.org/10.5281/zenodo.21036823

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Vol. 4 No. 6 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 6-son

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DOI

https://doi.org/10.5281/zenodo.21036823

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Vol. 4 No. 6 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 6-son