AKSIYADORLIK JAMIYATLARIDA MOLIYAVIY HISOBOTNING XAQARO STANDARTLARIGA O‘TISHNING HOLATI VA TAHLILI

Sarsengaliy Bayjanov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 11

Abstract: Ushbu maqolada O‘zbekiston aksiyadorlik jamiyatlarida moliyaviy hisobotni xalqaro standartlar (IFRS)asosida yuritish jarayonining hozirgi holati, amalga oshirilayotgan islohotlar va mavjud muammolar tahlil qilingan. Tadqiqotdavomida normativ-huquqiy hujjatlar tahlili, qiyosiy va tahliliy usullardan foydalanilgan. Natijalar shundan dalolat beradiki,IFRSga bosqichma-bosqich o‘tish milliy hisob tizimining shaffofligini oshirib, xorijiy investorlar uchun ma’lumotlarnitaqqoslanadigan shaklda taqdim etish imkonini bermoqda. Shu bilan birga, malaka, axborot tizimlari va metodologikta’minot sohasida bir qator muammolar saqlanib qolmoqda

Keywords: aksiyadorlik jamiyati; xalqaro moliyaviy hisobot standartlari; IFRS; moliyaviy shaffoflik; investitsiya muhiti (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:11:id:7693

DOI: 10.5281/zenodo.17559569

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