XODIMLAR MALAKASINI OSHIRISH — ZAMON TALABI
DOI:
https://doi.org/10.5281/zenodo.17551971Keywords:
aksiyadorlik jamiyati, xalqaro moliyaviy hisobot standartlari, IFRS, moliyaviy shaffoflik, investitsiya muhitiAbstract
Ushbu maqolada O‘zbekiston aksiyadorlik jamiyatlarida moliyaviy hisobotni xalqaro standartlar (IFRS)
asosida yuritish jarayonining hozirgi holati, amalga oshirilayotgan islohotlar va mavjud muammolar tahlil qilingan. Tadqiqot
davomida normativ hujjatlar tahlili, qiyosiy usul va tahlil usullaridan foydalanildi. Natijalar shundan dalolat beradiki,
IFRSga bosqichma-bosqich o‘tish milliy hisob tizimining shaffofligini oshirish, xorijiy investorlar uchun ma’lumotlarni
taqqoslanadigan shaklda taqdim etish imkonini bermoqda. Shu bilan birga, malaka, axborot tizimlari va metodologik
ta’minot sohasida bir qator muammolar saqlanib qolmoqda
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