KORXONALAR MOLIYAVIY HOLATINI MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI (MHXS) ASOSIDA BAHOLASHNING NAZARIY-METODOLOGIK ASOSLARI
DOI:
https://doi.org/10.5281/zenodo.19784230Keywords:
MHXS, moliyaviy holat, audit, materiality, recognition, measurement, disclosure, moliyaviy tahlil, riskga yo‘naltirilgan yondashuvAbstract
Maqolada korxonalarning moliyaviy holatini obyektiv va taqqoslanuvchan baholashda Moliyaviy hisobotning
xalqaro standartlari (MHXS)ning ahamiyati yoritilgan. MHXS asosida baholashning tan olish, baholash, muhimlik
va axborotni ochib berish tamoyillari tahlil qilinib, ularning audit va diagnostik tahlildagi me’yoriy-metodologik roli asoslangan.
Shuningdek, MHXS moliyaviy axborot shaffofligi, ishonchliligi hamda riskga yo‘naltirilgan boshqaruv qarorlarini
qabul qilishni ta’minlovchi muhim instrument ekanligi ilmiy jihatdan asoslab berilgan
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