AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOTNI XALQARO STANDARTLAR (MHXS) ASOSIDA YURITISH IMKONIYATLARI
DOI:
https://doi.org/10.5281/zenodo.20544297Keywords:
MHXS, IFRS, aksiyadorlik jamiyati, moliyaviy hisobot, korporativ boshqaruv, shaffoflik, investitsiya muhitiAbstract
Ushbu maqolada O‘zbekiston Respublikasidagi aksiyadorlik jamiyatlarida moliyaviy hisobotni Moliyaviy
hisobotning xalqaro standartlari (MHXS/IFRS) asosida yuritish masalalari tahlil qilingan. Mamlakat iqtisodiyotida
korporativ sektorning rivojlanishi va xorijiy investitsiyalarni jalb etish zarurati asosida MHXSni joriy etishning dolzarbligi
asoslab berilgan. Qiyosiy tahlil metodologiyasi asosida milliy va xalqaro standartlar o‘rtasidagi farqlar, shuningdek
joriy etish jarayonidagi tizimli masalalar aniqlangan. MHXSning asosiy tamoyillari, moliyaviy hisobot elementlari va
ularning aksiyadorlik jamiyatlari faoliyatidagi ahamiyati; MHXSni tatbiq etish jarayonida yuzaga keladigan amaliy jihatlar;
qonunchilik asoslari bilan xalqaro standartlar o‘rtasidagi tafovutlar; moliyaviy hisobot sifatini oshirish va investitsion
muhitni rivojlantirishga qaratilgan tavsiyalar ko‘rib chiqilgan. Statistik ma’lumotlar asosida tuzilgan jadvallar yordamida
dinamik o‘zgarishlar baholangan hamda MHXSni kengroq tatbiq etish bo‘yicha amaliy takliflar ishlab chiqilgan.
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