Banklarda xalqaro moliyaviy hisobot standartlari (IFRS) asosida hisobot tuzish tartibi

Ravzaxon Arziboyeva

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 4

Abstract: Ushbu maqola O‘zbekiston Respublikasi Milliy banki misolida xalqaro moliyaviy hisobot standartlari (IFRS)asosida moliyaviy hisobot tuzish tartibini tahlil qilishga bag‘ishlangan. Tadqiqotning maqsadi – IFRS joriy etilishining bankbuxgalteriyasi va moliyaviy axborot sifati, shaffoflik va boshqaruv samaradorligiga ta’sirini o‘rganishdir. Maqolada Milliybankda IFRS asosida hisobot yuritishning bosqichlari, statistik ko‘rsatkichlar, mavjud muammolar va ularni bartaraf etishbo‘yicha tavsiyalar keltirilgan. Muallif o‘z yondashuvida Milliy bankning aniq moliyaviy tahlil natijalariga tayanadi. Ilmiyyangilik shundaki, maqolada IFRS amaliyoti bank misolida mahalliy kontekstda chuqur tahlil qilingan

Keywords: xalqaro moliyaviy hisobot standartlari; IFRS; Milliy bank; buxgalteriya hisobi; moliyaviy tahlil; ECL; audit. (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:4:id:5148

DOI: 10.5281/zenodo.15351457

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