O‘ZBEKISTONDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O‘TISHNING DOLZARBLIGI VA AHAMIYATI
PDF

Kalit so‘zlar

moliyaviy hisobotning xalqaro standarti
buxgalteriya hisobining milliy standarti
moliyaviy hisobot
moliyaviy tahlil
sifatli moliyaviy axborot
iqtisodiy samaradorlik
investitsion muhit
kapital bozori

Qanday qilib iqtibos keltirish mumkin

Aralov, S. (2023). O‘ZBEKISTONDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA O‘TISHNING DOLZARBLIGI VA AHAMIYATI. Iqtisodiyot Va taʼlim, 24(3), 153–159. https://doi.org/10.55439/ECED/vol24_iss3/a23

Abstrak

Ushbu maqolada bugungi kunda dunyo iqtisodiyotining integratsiyalashuvi fonida O‘zbekistonda Moliyaviy hisobotning xalqaro standartlariga (MHXS) o‘tishning dolzarbligi va ahamiyati xususida so‘z yuritilgan. Bunda xorij tajribasiga asoslangan holda, milliy hisob tizimimizni moliyaviy hisobotning xalqaro standartlari asosida tashkil etishning ijobiy jihatlari va afzalliklari, shuningdek, MHXSga o‘tishning oqibatlarini inobatga olib, istiqbolda amalga oshirilishi zarur bo‘lgan yo‘nalishlar bo‘yicha amaliy tavsiyalar shakllantirilgan.

https://doi.org/10.55439/ECED/vol24_iss3/a23
PDF

Bibliografik manbalar

O‘zbekiston Respublikasi Prezidentining 404-sonli qaroriga asosan yangi tahrirdagi “Buxgalteriya hisobi to‘g‘risida”gi Qonun, 13.04.2016 yil, 22-modda // lex.uz 2. O‘zbekiston Respublikasi Prezidentining PQ-1438 sonli “2011-2015 yillarda respublika moliya-bank tizimini yanada isloh qilish va barqarorligini oshirish hamda yuqori xalqaro reyting ko‘rsatkichlariga erishishning ustuvor yo‘nalishlari to‘g‘risida”gi qarori, 26.11.2010 yil, // lex.uz

O‘zbekiston Respublikasi Prezidentining PF-4720-sonli “Aksiyadorlik jamiyatlarida zamonaviy korporativ boshqaruv uslublarini joriy etish chora-tadbirlari to‘g‘risida”gi Farmoni, 24.04.2015 yil, // lex.uz

O‘zbekiston Respublikasi Prezidentining PQ-4611 sonli “Moliyaviy hisobotning xalqaro standartlariga o‘tish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida” qarori, 24.02.2020-yil // lex.uz

Karimov A.A., Ibragimov A.K., Rizayev N.K., Imamova N.M. Xalqaro moliyaviy hisobot standartlari, Darslik, - T.:2021, 332 b.

Fredrick D.S. Choi & Gary K. Meek (2005) International Accounting, Pearson Prentice Hall, Upper Saddle River, pp.4-18

Emmanuel T. De George, A Review of the IFRS Adoption Literature, Review of Accounting Studies, Forthcoming, 24.09.2015, page 118

J. Gordon, International financial reporting standarts – explained, 2022

Irvine, H., & Lucas, N. The Globalization of Accounting Standards. Working paper, 3rd International Conference on Contemporary Business, 2006

Paanamen, M., & Lin, H. The Development of Accounting Quality of IAS and IFRS over Time: The case of Germany. Journal of International Accounting Research, 2009, 31-55 p.

Latifah, I., Asfadillah, C., & Sukmana, R. History and Development of IFRS and AAOIFI and Their Future Challenge. Working paper, Cambridge Business and Economics Conference, Cambridge University, UK, 2012

Teterleva A.S. Mejdunarodnыe standartы finansovoy otchetnosti: uchebnoye posobiye. - Yekaterinburg: Izd. Ural. un-ta, 2016, str. 10.

AICPA, IFRS FAQs, www.ifrs.com

https://uzautomotors.com/articles/mdhdagi_eng_yirik_avtomobil_ishlab_chiqarish_ipo

https://www.fitchratings.com/research/corporate-finance/fitch-upgrades-jsc-uzauto-motors-to-bb-outlook-stable-13-12-2022

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright (c) 2023 Iqtisodiyot va taʼlim