AKT SOHASIDAGI AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY INSTRUMENTLAR VA RISKLAR TO‘G‘RISIDAGI AXBOROTNI OCHIB BERISH: «REGISTR – SHABLON – INDEKS» YONDASHUVI
DOI:
https://doi.org/10.5281/zenodo.23511393Abstract
Maqolada AKT sohasidagi aksiyadorlik jamiyatlarida moliyaviy instrumentlar va ular bilan bog‘liq risklar to‘g‘risidagi axborotni IFRS 7 va IFRS 13 talablariga muvofiq ochib berish uslubiyoti asoslangan. Tadqiqotning ilmiy yangiligi «registr – shablon – indeks» yondashuvidan iborat bo‘lib, unda axborot hisob registrlari asosida sakkiz bo‘limli shablonda shakllantiriladi va uning sifati 17 mezonli (kengaytirilgan shaklda 20 mezonli) muvofiqlik indeksi orqali baholanadi. «O‘zbektelekom» AK misolida indeks Korporativ axborot yagona portalidagi hisobot shakllari bo‘yicha 0,09, 2025-yilgi MHXS hisobotida tekshirilgan 11 mezon bo‘yicha 0,64 ni tashkil etgan (ulardan to‘rttasi qisman ikkilamchi manbalar asosida baholangan). Mavjud ma’lumotlar bilan to‘ldirilgan shablonda ushbu ko‘rsatkich 0,68 ga teng bo‘lib, barcha 17 mezonni hisob registrlari orqali tekshirish imkoniyati yaratiladi. Baholash bir mutaxassis tomonidan amalga oshirilgani sababli natijalarni mustaqil tekshiruvdan o‘tkazish maqsadga muvofiq. Portal hisobotiga moliyaviy risklar bo‘limini kiritish taklif etilgan.Keywords
moliyaviy instrumentlar, IFRS 7, IFRS 13, axborotni ochib berish indeksi, hisob registri, kredit riski, likvidlik riski, hisobot shaffofligiReferences
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