Aksiyadorlik jamiyatlarida o‘z kapitali hisobini xalqaro moliyaviy hisobot standartlari asosida yuritishni takomillashtirish

Latayibxon Axmedov

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

Abstract: Ushbu maqolada aksiyadorlik jamiyatlarida o‘z kapitali hisobini Xalqaro moliyaviy hisobot standartlari(IFRS) asosida yuritishni takomillashtirishga oid nazariy va metodologik yondashuvlar yoritilgan. Tadqiqot davomidaxorijiy mamlakatlarning ilg‘or tajribasi tahlil qilinib, O‘zbekiston sharoitida kapital hisobi amaliyotini xalqaro standartlargamoslashtirishda uchrayotgan muammolar aniqlangan. Tahlil natijalariga asoslanib, aksiyadorlik jamiyatlarida moliyaviyshaffoflik va korporativ boshqaruvni kuchaytirishga xizmat qiluvchi ilmiy-amaliy taklif va tavsiyalar ishlab chiqilgan. Mazkurtavsiyalar o‘z kapitalining to‘g‘ri va samarali hisobini yuritishni ta’minlashda muhim ahamiyat kasb etadi

Keywords: aksiyadorlik jamiyatlari; o‘z kapitali; xalqaro moliyaviy hisobot standartlari; kapital hisoboti; korporativ boshqaruv; moliyaviy shaffoflik (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:5230

DOI: 10.5281/zenodo.15400736

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