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Korxonalarni Qoʻshib Yuborish Jarayonida Faoliyati Tugatilayotgan Korxonalar Moliyaviy Hisobotini Mhxs Asosida Shakllantirishning Oʻziga Xos Xususiyatlari

Author

Listed:
  • Jamshidbek Abdurasulov

Abstract

Mazkur maqolada korxonalarni qoʻshib yuborish jarayonida faoliyati tugatilayotgan korxonalarningbuxgalteriya hisobi va moliyaviy hisobotini moliyaviy hisobotning xalqaro standartlari (MHXS) asosida shakllantirishningoʻziga xos jihatlari tadqiq etilgan. Tadqiqotda biznes birlashuvining iqtisodiy mazmuni, aktiv va majburiyatlarni adolatliqiymatda baholash, gudvill hamda xariddan kelgan foydani hisobda aks ettirish masalalari yoritilgan. Shuningdek, qoʻshibyuborish jarayonida tugatish balansi tuzish, aktiv va passivlarni qabul qiluvchi korxonaga oʻtkazish hamda hisob yozuvlarinitakomillashtirish boʻyicha amaliy takliflar ishlab chiqilgan. Maqolada milliy buxgalteriya standartlarini xalqaro standartlarbilan uygʻunlashtirish orqali moliyaviy hisobotning shaffofligi va investitsion jozibadorligini oshirish imkoniyatlari asoslabberilgan.

Suggested Citation

  • Jamshidbek Abdurasulov, 2025. "Korxonalarni Qoʻshib Yuborish Jarayonida Faoliyati Tugatilayotgan Korxonalar Moliyaviy Hisobotini Mhxs Asosida Shakllantirishning Oʻziga Xos Xususiyatlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(12), December.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:12:id:8734
    DOI: 10.5281/zenodo.18208182
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