Aksiyadorlik jamiyatlarida o‘z kapitali hisobini xalqaro moliyaviy hisobot standartlari asosida yuritishni takomillashtirish
DOI:
https://doi.org/10.5281/zenodo.15400736Keywords:
aksiyadorlik jamiyatlari, o‘z kapitali, xalqaro moliyaviy hisobot standartlari, kapital hisoboti, korporativ boshqaruv, moliyaviy shaffoflikAbstract
Ushbu maqolada aksiyadorlik jamiyatlarida o‘z kapitali hisobini Xalqaro moliyaviy hisobot standartlari
(IFRS) asosida yuritishni takomillashtirishga oid nazariy va metodologik yondashuvlar yoritilgan. Tadqiqot davomida
xorijiy mamlakatlarning ilg‘or tajribasi tahlil qilinib, O‘zbekiston sharoitida kapital hisobi amaliyotini xalqaro standartlarga
moslashtirishda uchrayotgan muammolar aniqlangan. Tahlil natijalariga asoslanib, aksiyadorlik jamiyatlarida moliyaviy
shaffoflik va korporativ boshqaruvni kuchaytirishga xizmat qiluvchi ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan. Mazkur
tavsiyalar o‘z kapitalining to‘g‘ri va samarali hisobini yuritishni ta’minlashda muhim ahamiyat kasb etadi
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