Xalqaro standartlar asosida hisob siyosati metodologiyasini takomillashtirish

Jurabek Qurbanboev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: Ushbu maqolada hisob siyosatining ahamiyati, uni tanlash, shakllantirish va qo‘llash jarayonlari, hamda bujarayonga ta’sir etuvchi omillar chuqur tahlil qilinadi. Mavjud talablar asosida hisob siyosatini xalqaro moliyaviy hisobotstandartlariga muvofiq shakllantirishning metodologik asoslari yoritiladi. Xususan, Buxgalteriya hisobi xalqaro standarti8-son (BHXS 8) — “Hisob siyosati, hisob bahosidagi o‘zgarishlar va xatolar” doirasida aktsiyadorlik jamiyatlari uchunhisob siyosatini optimallashtirish bo‘yicha amaliy takliflar ilgari suriladi. Shuningdek, xorijiy mamlakatlar tajribasining mosjihatlarini amaliyotimizga integratsiya qilishga oid ilmiy tavsiyalar ham keltirilgan

Keywords: hisob siyosati; hisob siyosatini tanlash; hisob bahosidagi o‘zgarishlar; BHXS 8; xalqaro standartlar; buxgalteriya hisoboti (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:4:id:5172

DOI: 10.5281/zenodo.15354419

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