O‘ZBEKISTON RESPUBLIKASIDA BUXGALTERIYA HISOBINI TASHKIL ETISHNING ME’YORIY-HUQUQIY ASOSLARI VA ULARNING IQTISODIY AHAMIYATI
DOI:
https://doi.org/10.5281/zenodo.19421675Keywords:
buxgalteriya hisobi, me’yoriy-huquqiy asos, BHMS, IFRS, moliyaviy hisobot, iqtisodiy samaradorlik, normativ hujjatlar, hisob siyosati, moliyaviy nazorat, investitsiya muhitiAbstract
Mazkur maqolada O‘zbekiston Respublikasida buxgalteriya hisobini tashkil etishning me’yoriy-huquqiy
asoslari, ularning tarkibi hamda amaliy qo‘llanilishi tahlil qilingan. Shuningdek, milliy buxgalteriya hisobi tizimini tartibga
soluvchi asosiy normativ-huquqiy hujjatlar va ularning iqtisodiy jarayonlarga ta’siri ilmiy jihatdan asoslab berilgan. Tadqiqot
davomida buxgalteriya hisobi tizimini xalqaro moliyaviy hisobot standartlari (IFRS) bilan uyg‘unlashtirish masalalari ham
ko‘rib chiqilgan. Natijada, me’yoriy-huquqiy bazani takomillashtirish iqtisodiy samaradorlikni oshirishda muhim omil
ekanligi aniqlangan.
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