MAJBURIYATMI YOKI MAJBURIY RISK? MOLIYAVIY MAJBURIYATLAR KONSEPTUAL ASOSLARINING IQTISODIY TABIATI VA ZAMONAVIY TALQINLARI

Xusniddin Palvanov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 6

Abstract: Maqolada moliyaviy majburiyatlarning konseptual asoslari ikki o‘lchovli — majburiyat (huquqiyiqtisodiyyuk) va majburiy risk (subyekt zimmasiga shartnomaviy yuklatilgan noaniqlik) — nuqtai nazaridan tahlilqilinadi. Tadqiqotda Moliyaviy hisobotning xalqaro standartlari (MHXS/IFRS) Konseptual asosidagi majburiyatta’rifi, IAS 32, IFRS 9 va IAS 37 standartlari hamda korporativ moliya nazariyasining (Modigliani-Miller, Jensen-Meckling) yondashuvlari qiyosiy-tahliliy usulda o‘rganildi. Tadqiqot shuni ko‘rsatadiki, moliyaviy majburiyat nafaqatmajburiyat, nafaqat risk emas, balki ularning dialektik birligidir: majburiyat mezoni uning mavjudligi va tan olinishini,ya’ni balans va kapital chegarasini belgilasa, risk o‘lchovi uning iqtisodiy mazmuni va o‘lchamini belgilaydi. MaqoladaO‘zbekistonning MHXSga o‘tishi sharoitida ushbu konseptual ikkilanishning amaliy oqibatlari ham ko‘rib chiqilgan

Keywords: moliyaviy majburiyat; konseptual asos; MHXS/IFRS; risk; noaniqlik; kapital; mazmunning shakldan ustunligi; IAS 32; IFRS 9 (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:6:id:10779

DOI: 10.5281/zenodo.20557974

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