MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI ASOSIDA HISOBOTNI TUZISH VA TAQDIM ETISH HAMDA AUDITINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21036823Ключевые слова:
MHXS, IFRS, moliyaviy hisobot, audit, shaffoflik, ichki nazorat, Oʻzbekiston, standartlashtirish, moliyaviy xatolar, investorlar ishonchiАннотация
Ushbu maqolada moliyaviy hisobotni tuzish, taqdim etish hamda auditini takomillashtirish
masalasi Xalqaro moliyaviy hisobot standartlari (MHXS/IFRS) asosida Oʻzbekiston Respublikasi kontekstida
koʻrib chiqilgan. Tadqiqot 2019–2023-yillar davomida Oʻzbekistonda roʻyxatdan oʻtgan 80 ta korxona moliyaviy
hisobotlari va audit xulosalari tahlili asosida amalga oshirilgan. Tadqiqot natijalari shuni koʻrsatadiki, MHXS
standartlarini toʻliq joriy etgan korxonalarda moliyaviy shaffoflik 34,7 % ga oshgan, investorlar ishonchi 28,3
% ga yaxshilangan, kredit xavfi koʻrsatkichlari 19,5 % ga kamaygan. Bundan tashqari, ichki audit tizimini
takomillashtirish orqali moliyaviy xatolar 41,2 % ga kamaytirilgani aniqlangan. Maqolada MHXSlarini joriy
etishdagi asosiy toʻsiqlar — malakali kadrlar yetishmasligi, dasturiy taʼminot muammolari va tartibga solish
mexanizmlarining nomukammalligi — tahlil qilingan va amaliy tavsiyalar ishlab chiqilgan
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