AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOT AXBOROTLARINI XALQARO STANDARTLAR ASOSIDA KOMPILYATSIYA QILISH SIFATINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.22897709Abstract
Aksiyadorlik jamiyatlarida moliyaviy hisobot axborotlarini Moliyaviy hisobotning xalqaro standartlari (MHXS) asosida shakllantirish va kompilyatsiya qilish sifatini oshirish masalalari tadqiq etilgan. Moliyaviy axborotning ishonchliligi, to‘liqligi, taqqoslanuvchanligi va o‘z vaqtida taqdim etilishi hisobot foydalanuvchilarining samarali iqtisodiy qarorlar qabul qilishida muhim ahamiyat kasb etadi. Tadqiqotda xalqaro standartlar talablaridan kelib chiqib, hisobot axborotlarini yig‘ish, qayta ishlash, tekshirish, tasnifl ash va yakuniy moliyaviy hisobotga kiritish jarayonlari tahlil qilingan. Shuningdek, moliyaviy hisobot sifatini baholash mezonlari tizimlashtirilib, uni takomillashtirishning tashkiliy-uslubiy mexanizmlari taklif etilgan. Tadqiqot natijalari aksiyadorlik jamiyatlarida raqamli texnologiyalardan foydalanish, ichki nazoratni kuchaytirish va MHXS talablariga muvofi q hisob siyosatini takomillashtirish moliyaviy hisobot sifatini oshirishga xizmat qilishini ko‘rsatadi.Keywords
aksiyadorlik jamiyati, moliyaviy hisobot, Moliyaviy hisobotning xalqaro standartlari, MHXS, IFRS, moliyaviy axborot, kompilyatsiya, axborot sifati, shaff ofl ik, ichki nazorat.References
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