Biznes birlashuvda buxgalteriya hisobi va auditni takomillashtirish yo‘nalishlari

Zuhra Hamroyeva, Laylo Xayitboyeva and Sardorbek Mirzarayimov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 5

Abstract: Ushbu maqolada biznes birlashuvlar jarayonida buxgalteriya hisobi va auditni tashkil etish masalalariyoritilgan. Birlashayotgan kompaniyalar moliyaviy hisobotlarini muvofiqlashtirish zaruriyati buxgalteriya standartlarigamoslashishni taqozo etadi. Shuningdek, biznes birlashuv doirasida aktivlar va majburiyatlarni baholash hamda goodwillnihisoblash muhim ahamiyat kasb etadi. Audit jarayonida esa birlashuvga oid moliyaviy axborotning haqqoniyliginianiqlash dolzarb vazifalardan biri sifatida ko‘riladi. Maqolada xalqaro moliyaviy hisobot standartlarining roli tahlil qilinadi.Buxgalteriya va audit tizimini takomillashtirish orqali investorlarga aniq va ishonchli axborot yetkazilishi mumkin. Tadqiqotnatijalari asosida amaliy tavsiyalar ishlab chiqilgan.

Keywords: biznes birlashuvi; buxgalteriya hisobi; audit; moliyaviy hisobot; xalqaro standartlar; aktivlar va majburiyatlar; moliyaviy axborotning haqqoniyligi. (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:5:id:5505

DOI: 10.5281/zenodo.15509088

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