MOLIYAVIY HISOBOT TIZIMINI XALQARO STANDARTLARGA O‘TKAZISHNING O‘ZBEKISTONDAGI DINAMIKASI VA NATIJALARI (OLMALIQ KMK MISOLIDA)
DOI:
https://doi.org/10.5281/zenodo.18411619Keywords:
moliyaviy hisobotning xalqaro standartlari (MHXS), IFRSga o‘tish, Olmaliq kon-metallurgiya kombinati (AGMK), moliyaviy shaffoflik, investitsion jozibadorlik, iqtisodiy ta’sir, xalqaro audit, kredit reytinglari (Fitch, S&P), modernizatsiya.Abstract
Ushbu maqolada O‘zbekiston korxonalarida moliyaviy hisobotning xalqaro standartlariga — MHXS (IFRS)
o‘tish jarayonining bosqichlari, hozirgi holati va iqtisodiy samaradorligi Olmaliq kon-metallurgiya kombinati (AGMK) misolida
tadqiq etiladi. Tadqiqotda MHXSning investitsion jozibadorlikni oshirish, moliyaviy shaffoflikni ta’minlash va xalqaro kapital
bozorlariga integratsiyadagi o‘rni tahlil qilingan. Olingan natijalar xalqaro standartlarning milliy iqtisodiyotning barqaror
rivojlanishi va global moliyaviy tizimga integratsiyasidagi strategik ahamiyatini ko‘rsatadi
References
1. O‘zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi “Moliyaviy hisobotning xalqaro standartlarini
joriy etish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida”gi PQ-4611-sonli qarori.: https://lex.uz/uz/docs/-
4746047?ONDATE=17.12.2025
2. O‘zbekiston Respublikasi Prezidentining 2025-yil 15-sentyabrdagi “Jamoat ahamiyatiga ega tashkilotlar reyestrini joriy
etish to‘g‘risida”gi PQ-282-sonli qarori.: https://lex.uz/uz/docs/-7728924
3. Implementation of International Financial Reporting Standards (IFRS) in Uzbekistan. Research Paper, 2020.
4. ACCA Report 2025: Results of Professional Qualification Programs in Uzbekistan.
5. ESG Foundation. Economic Impact of IFRS Implementation in Uzbekistan’s SOEs. 2025.
6. Fitch Ratings. Almalyk Mining and Metallurgical Complex – Rating Report. 2025.
7. Olmaliq kon-metallurgiya kombinati (AGMK) rasmiy veb-sayti. Moliyaviy hisobotlar (2018–2025). — agmk.uz.
8. The Possibilities of Applying IFRS and US GAAP Standards in Uzbekistan. Scientific Article.
9. O‘zbekiston Respublikasi Prezidentining 2018-yildagi iqtisodiy islohotlar dasturi hujjatlari.
10. S&P Global Ratings. Credit Ratings Analysis for AGMK (2020–2025).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.