MHXS (IFRS) ASOSIDA MOLIYAVIY HISOBOT TUZISHNING KORXONA RENTABELLIGI VA TO‘LOVGA QOBILIYATLILIGINI TAHLIL QILISHDAGI O‘RNI
DOI:
https://doi.org/10.5281/zenodo.21273055Keywords:
MHXS, IFRS, moliyaviy hisobot, iqtisodiy tahlil, rentabellik, to‘lovga qobiliyatlilik, likvidlik, pul oqimlari, moliyaviy barqarorlik, IFRS 15, IFRS 16, IFRS 9Abstract
Mazkur maqolada Moliyaviy hisobotning xalqaro standartlari, ya’ni MHXS (IFRS) asosida
tuzilgan moliyaviy hisobotlardan korxona rentabelligi va to‘lovga qobiliyatliligini baholashda foydalanishning
nazariy-uslubiy asoslari tadqiq etilgan. Korxona moliyaviy holatini baholashda faqat rentabellik va likvidlik
koeffitsiyentlari bilan cheklanib qolish yetarli emasligi asoslangan. Xususan, IFRS 15, IFRS 16, IFRS 9, IAS 36
va IAS 7 talablarining qo‘llanishi korxona moliyaviy ko‘rsatkichlari mazmuniga bevosita ta’sir qilishi aniqlangan.
Maqolada moliyaviy hisobot sifati, rentabellik, likvidlik va operatsion pul oqimlarini birlashtiruvchi kompleks tahlil
modeli taklif etilgan
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