Energetika tarmog‘ida moliyaviy hisobotning xalqaro standartlarini (MHXS) joriy etishning nazariy asoslari

Temur Uralov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 7

Abstract: Ushbu tadqiqot energetika tarmog‘ida Moliyaviy hisobotning xalqaro standartlarini (MHXS) joriy etishningnazariy asoslariga bag‘ishlangan. Ilmiy ishda MHXS’ni energetika korxonalari xususiyatlariga moslashtirishning konseptualprinsiplari, jumladan, uzoq muddatli aktivlarni hisobga olish, asosiy vositalarni amortizatsiyalash va energetika sohasidadaromadlarni tan olishning o‘ziga xos jihatlari ko‘rib chiqiladi. Milliy hisobot standartlarini MHXS talablariga muvofiqtransformatsiya qilishning metodologik yondashuvlari, shuningdek, ushbu jarayonning moliyaviy hisobotlar shaffofliginioshirish va energetika kompaniyalarining investitsion jozibadorligiga ta’siri tahlil qilinadi

Keywords: metodologik asoslar; energetika korxonalari; konsolidatsiya; segmentar hisobot; amaliy mexanizmlar; transformatsiya. (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:7:id:6412

DOI: 10.5281/zenodo.16420587

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