KORXONADA MOLIYAVIY HISOB AXBOROTLARINING MOLIYAVIY HISOBOTINI XALQARO STANDARTLARGA OʻTKAZISHNING NAZARIY-USLUBIY ASOSLARI
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https://doi.org/10.5281/zenodo.21407914##semicolon##
moliyaviy hisobot, MHXS (IFRS), kompilyatsiya, ISRS 4410, moliyaviy hisob, modernizatsiya, investitsion jozibadorlik, audit, moliyaviy axborot tizimi##article.abstract##
Mazkur maqolada globallashuv va iqtisodiyotni modernizatsiyalash sharoitida korxonalarda moliyaviy
hisob axborotlarini Moliyaviy hisobotning xalqaro standartlari (MHXS)ga o‘tkazishning nazariy-uslubiy asoslari tadqiq
etilgan. Moliyaviy hisobotlarni kompilyatsiya qilish jarayoni, uning ISRS 4410 xalqaro standarti asosidagi mazmuni,
o‘rni va amaliy ahamiyati atroflicha tahlil qilingan. Shuningdek, xorijiy va mahalliy olimlarning ushbu yo‘nalishdagi ilmiy
yondashuvlari umumlashtirilib, korxonalarning investitsion jozibadorligini oshirish, moliyaviy axborotlarning shaffofligi
va taqqoslanuvchanligini ta’minlash hamda sug‘urta va boshqa strategik tarmoqlarda MHXSni joriy etish tendensiyalari
yoritilgan. Tadqiqot natijalariga ko‘ra, moliyaviy hisobotlarni kompilyatsiya qilish xizmati milliy va xalqaro moliyaviy hisobot
tizimlari o‘rtasida samarali integratsiyani ta’minlovchi muhim mexanizm hamda auditdan oldingi tayyorgarlik bosqichining
ajralmas elementi ekanligi ilmiy asoslangan.
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