O‘ZBEKISTONDA BIZNES BIRLASHUVLARINI HISOBGA OLISHNI MHXS (IFRS) 3 ASOSIDA TAKOMILLASHTIRISH

Ikrom Davletov

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

Abstract: Ushbu maqolada O‘zbekistonda biznes birlashuvlarini hisobga olish amaliyoti hamdaMHXS (IFRS) 3 “Biznes birlashuvlari” standarti talablari o‘rtasidagi farqlar tahlil qilingan. Tadqiqotda milliynormativ-huquqiy baza va xalqaro standartlar qiyosiy o‘rganilib, biznes birlashuvlarini hisobga olishning asosiymuammolari aniqlangan. Jumladan, sotib olish usulini qo‘llash, haqqoniy qiymatda baholash, gudvillni hisobgaolish va sotib olish qiymatini taqsimlash bilan bog‘liq metodologik masalalar tahlil qilingan. Tadqiqot natijasida23-sonli BHMSni MHXS (IFRS) 3 talablari asosida takomillashtirish bo‘yicha amaliy takliflar ishlab chiqilgan

Keywords: biznes birlashuvlari; MHXS (IFRS) 3; qayta tashkil etish; sotib olish usuli; haqqoniy qiymat; gudvil; sotib olish qiymatini taqsimlash; konsolidatsiyalashgan moliyaviy hisobot; korporativ integratsiya; moliyaviy hisobot. (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:11220

DOI: 10.5281/zenodo.20786021

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