O‘ZBEKISTON RESPUBLIKASIDA BUXGALTERIYA HISOBINI TASHKIL ETISHNING ME’YORIY-HUQUQIY ASOSLARI VA ULARNING IQTISODIY AHAMIYATI

Payzillaxon Karayev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: Mazkur maqolada O‘zbekiston Respublikasida buxgalteriya hisobini tashkil etishning me’yoriy-huquqiyasoslari, ularning tarkibi hamda amaliy qo‘llanilishi tahlil qilingan. Shuningdek, milliy buxgalteriya hisobi tizimini tartibgasoluvchi asosiy normativ-huquqiy hujjatlar va ularning iqtisodiy jarayonlarga ta’siri ilmiy jihatdan asoslab berilgan. Tadqiqotdavomida buxgalteriya hisobi tizimini xalqaro moliyaviy hisobot standartlari (IFRS) bilan uyg‘unlashtirish masalalari hamko‘rib chiqilgan. Natijada, me’yoriy-huquqiy bazani takomillashtirish iqtisodiy samaradorlikni oshirishda muhim omilekanligi aniqlangan.

Keywords: buxgalteriya hisobi; me’yoriy-huquqiy asos; BHMS; IFRS; moliyaviy hisobot; iqtisodiy samaradorlik; normativ hujjatlar; hisob siyosati; moliyaviy nazorat; investitsiya muhiti (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:9806

DOI: 10.5281/zenodo.19421675

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