MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI JORIY ETISHNING O‘ZBEKISTON KORXONALARIDA MOLIYAVIY SHAFFOFLIKKA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.19569682Keywords:
moliyaviy hisobot, xalqaro standartlar, MHXS, moliyaviy shaffoflik, O‘zbekiston korxonalari, IFRS.Abstract
Maqolada moliyaviy hisobotning xalqaro standartlarini (MHXS, IFRS) joriy etish jarayonining O‘zbekiston
korxonalarining moliyaviy shaffofligiga ta’siri o‘rganilgan. Tadqiqot nazariy va empirik yondashuvlar asosida olib borilgan
bo‘lib, korxonalarning moliyaviy hisobotlaridagi ochiqlik, to‘liqlik va ishonchlilik darajasini baholashga qaratilgan. Natijalar
MHXSni joriy etish moliyaviy shaffoflikni oshirish, investorlar ishonchini mustahkamlash va korporativ boshqaruvni
takomillashtirishda muhim vosita ekanligini ko‘rsatadi. Tadqiqot natijalari asosida amaliy tavsiyalar ishlab chiqilgan.
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