MOLIYAVIY HISOBOTLARNI XALQARO STANDARTLAR ASOSIDA TRANSFORMATSIYA QILISH JARAYONINI NAZORAT QILISH: «DUAL RECONCILIATION» MEXANIZMI VA MUVOFIQLIK MONITORINGI TIZIMI

Authors

  • Lazizxon Olimxon oʻgʻli Zunnunov Toshkent davlat iqtisodiyot universiteti tayanch doktoranti

DOI:

https://doi.org/10.5281/zenodo.23349680

Abstract

Moliyaviy hisobotlarni milliy standartlardan Moliyaviy hisobotning xalqaro standartlari (MHXS) talablariga muvofiq transformatsiya qilish jarayonida nazorat mexanizmlarini takomillashtirish masalalari tadqiq etilgan. Amaliyotda transformatsiya natijalari ko‘pincha balans tengligi asosida tekshiriladi. Biroq kapital ko‘rsatkichi balanslovchi qoldiq sifatida aniqlangan hollarda mazkur yondashuv transformatsion tuzatishlar to‘plamidagi ayrim kamchiliklarni aniqlash imkonini bermasligi asoslangan. Ushbu muammoni bartaraf etish maqsadida aktivlar, majburiyatlar va kapital bo‘yicha tuzatishlar registrini mustaqil ravishda solishtirish hamda ΣΔA − ΣΔL = ΣΔE nazorat tengligidan foydalanishga asoslangan «Dual Reconciliation» mexanizmi taklif etilgan. Mexanizmning amaliy ishlash tartibi shartli hisob-kitob misolida yoritilgan. Shuningdek, MHXS talablariga muvofiqlikni metodologik, jarayon, axborotni oshkor etish va texnologik yo‘nalishlar bo‘yicha davriy baholashga mo‘ljallangan monitoring tizimi ishlab chiqilgan. Taklif etilgan yondashuvlarning dolzarbligi Korporativ axborot yagona portalida e’lon qilingan moliyaviy hisobotlar ma’lumotlari asosida asoslab berilgan.

Keywords

Moliyaviy hisobotning xalqaro standartlari, transformatsiya, nazorat tengligi, «Dual Reconciliation», muvofiqlik monitoringi, kechiktirilgan soliq, jamoat ahamiyatiga ega tashkilot

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Published

2026-10-14

How to Cite

Zunnunov, L. O. oʻgʻli. (2026). MOLIYAVIY HISOBOTLARNI XALQARO STANDARTLAR ASOSIDA TRANSFORMATSIYA QILISH JARAYONINI NAZORAT QILISH: «DUAL RECONCILIATION» MEXANIZMI VA MUVOFIQLIK MONITORINGI TIZIMI. GREEN ECONOMY AND DEVELOPMENT, 4(10), 144–150. https://doi.org/10.5281/zenodo.23349680

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Vol. 4 No. 10 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 10-son

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Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

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DOI

https://doi.org/10.5281/zenodo.23349680

Pages

144-150

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Vol. 4 No. 10 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 10-son