MAJBURIYATMI YOKI MAJBURIY RISK? MOLIYAVIY MAJBURIYATLAR KONSEPTUAL ASOSLARINING IQTISODIY TABIATI VA ZAMONAVIY TALQINLARI
DOI:
https://doi.org/10.5281/zenodo.20557974Ключевые слова:
moliyaviy majburiyat, konseptual asos, MHXS/IFRS, risk, noaniqlik, kapital, mazmunning shakldan ustunligi, IAS 32, IFRS 9Аннотация
Maqolada moliyaviy majburiyatlarning konseptual asoslari ikki o‘lchovli — majburiyat (huquqiyiqtisodiy
yuk) va majburiy risk (subyekt zimmasiga shartnomaviy yuklatilgan noaniqlik) — nuqtai nazaridan tahlil
qilinadi. Tadqiqotda Moliyaviy hisobotning xalqaro standartlari (MHXS/IFRS) Konseptual asosidagi majburiyat
ta’rifi, IAS 32, IFRS 9 va IAS 37 standartlari hamda korporativ moliya nazariyasining (Modigliani-Miller, Jensen-
Meckling) yondashuvlari qiyosiy-tahliliy usulda o‘rganildi. Tadqiqot shuni ko‘rsatadiki, moliyaviy majburiyat nafaqat
majburiyat, nafaqat risk emas, balki ularning dialektik birligidir: majburiyat mezoni uning mavjudligi va tan olinishini,
ya’ni balans va kapital chegarasini belgilasa, risk o‘lchovi uning iqtisodiy mazmuni va o‘lchamini belgilaydi. Maqolada
O‘zbekistonning MHXSga o‘tishi sharoitida ushbu konseptual ikkilanishning amaliy oqibatlari ham ko‘rib chiqilgan
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