AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY MAJBURIYATLAR HISOBINI TASHKIL ETISH AMALIYOTI

Feruza Uzoqova

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Maqolada aksiyadorlik jamiyatlarida moliyaviy majburiyatlar hisobini tashkil etishning nazariy va amaliymasalalari yoritilgan. Moliyaviy majburiyatlarning iqtisodiy mohiyati, ularni tan olish va baholash boʻyicha xorijiy hamdamahalliy olimlarning ilmiy qarashlari tahlil qilingan. Milliy buxgalteriya hisobi me’yorlari va Moliyaviy hisobotning xalqarostandartlari (MHXS) oʻrtasidagi tafovutlar aniqlangan. Tadqiqot natijasida moliyaviy majburiyat tushunchasiga mualliflikyondashuvi asosida takomillashtirilgan ta’rif ishlab chiqilgan hamda amaliy tavsiyalar berilgan

Keywords: aksiyadorlik jamiyati; moliyaviy majburiyatlar; buxgalteriya hisobi; moliyaviy instrumentlar; MHXS (IFRS 9); majburiyatlar hisobi. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8747

DOI: 10.5281/zenodo.18230859

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