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Moliyaviy Hisobotning Xalqaro Ifrs Standartlariga Mos Tahlilini Amalga Oshirish: O‘Zbekiston Tajribasi (Ifrs 9 Va Ifrs 15 Standartlarining Joriy Etilishining Banklarning Foyda Ko‘Rsatkichlariga Ta’Siri)

Author

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  • Iskandar Jumaniyazov

Abstract

Ushbu maqolada O‘zbekiston bank tizimida xalqaro moliyaviy hisobot standartlari, xususan, IFRS 9 –“Moliyaviy instrumentlar” va IFRS 15 – “Xaridorlar bilan tuzilgan shartnomalardan olingan daromad” standartlariningbosqichma-bosqich joriy etilishi natijasida banklarning foyda ko‘rsatkichlarida yuzaga kelgan o‘zgarishlar tahlil qilingan.Tadqiqot natijalari mazkur standartlarning joriy etilishi banklarda kredit risklarini baholash tizimi, daromadlarni tanolish tamoyillari hamda zahira shakllantirish mexanizmlarini sezilarli darajada takomillashtirganini ko‘rsatadi. Moliyaviyhisobotning xalqaro IFRS standartlariga mos tahlilini amalga oshirish asosida ilmiy xulosalar shakllantirilgan hamdaamaliy tavsiyalar ishlab chiqilgan.

Suggested Citation

  • Iskandar Jumaniyazov, 2025. "Moliyaviy Hisobotning Xalqaro Ifrs Standartlariga Mos Tahlilini Amalga Oshirish: O‘Zbekiston Tajribasi (Ifrs 9 Va Ifrs 15 Standartlarining Joriy Etilishining Banklarning Foyda Ko‘Rsatkichlariga Ta’Siri)," 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:9070
    DOI: 10.5281/zenodo.18513414
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