KORXONALAR MOLIYAVIY HOLATINI MOLIYAVIY HISOBOTNING XALQARO STANDARTLARI (MHXS) ASOSIDA BAHOLASHNING NAZARIY-METODOLOGIK ASOSLARI

Javoxir Xamidov

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

Abstract: Maqolada korxonalarning moliyaviy holatini obyektiv va taqqoslanuvchan baholashda Moliyaviy hisobotningxalqaro standartlari (MHXS)ning ahamiyati yoritilgan. MHXS asosida baholashning tan olish, baholash, muhimlikva axborotni ochib berish tamoyillari tahlil qilinib, ularning audit va diagnostik tahlildagi me’yoriy-metodologik roli asoslangan.Shuningdek, MHXS moliyaviy axborot shaffofligi, ishonchliligi hamda riskga yo‘naltirilgan boshqaruv qarorlariniqabul qilishni ta’minlovchi muhim instrument ekanligi ilmiy jihatdan asoslab berilgan

Keywords: MHXS; moliyaviy holat; audit; materiality; recognition; measurement; disclosure; moliyaviy tahlil; riskga yo‘naltirilgan yondashuv (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:4:id:10148

DOI: 10.5281/zenodo.19784230

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