MHXS (IFRS) ASOSIDA MOLIYAVIY HISOBOT TUZISHNING KORXONA RENTABELLIGI VA TO‘LOVGA QOBILIYATLILIGINI TAHLIL QILISHDAGI O‘RNI

Maxsad Urakova

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7

Abstract: Mazkur maqolada Moliyaviy hisobotning xalqaro standartlari, ya’ni MHXS (IFRS) asosidatuzilgan moliyaviy hisobotlardan korxona rentabelligi va to‘lovga qobiliyatliligini baholashda foydalanishningnazariy-uslubiy asoslari tadqiq etilgan. Korxona moliyaviy holatini baholashda faqat rentabellik va likvidlikkoeffitsiyentlari bilan cheklanib qolish yetarli emasligi asoslangan. Xususan, IFRS 15, IFRS 16, IFRS 9, IAS 36va IAS 7 talablarining qo‘llanishi korxona moliyaviy ko‘rsatkichlari mazmuniga bevosita ta’sir qilishi aniqlangan.Maqolada moliyaviy hisobot sifati, rentabellik, likvidlik va operatsion pul oqimlarini birlashtiruvchi kompleks tahlilmodeli taklif etilgan

Keywords: MHXS; IFRS; moliyaviy hisobot; iqtisodiy tahlil; rentabellik; to‘lovga qobiliyatlilik; likvidlik; pul oqimlari; moliyaviy barqarorlik; IFRS 15; IFRS 16; 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:7:id:11521

DOI: 10.5281/zenodo.21273055

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