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Xalqaro standartlar asosida hisob siyosati metodologiyasini takomillashtirish

Author

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  • Jurabek Qurbanboev

Abstract

Ushbu maqolada hisob siyosatining ahamiyati, uni tanlash, shakllantirish va qo‘llash jarayonlari, hamda bujarayonga ta’sir etuvchi omillar chuqur tahlil qilinadi. Mavjud talablar asosida hisob siyosatini xalqaro moliyaviy hisobotstandartlariga muvofiq shakllantirishning metodologik asoslari yoritiladi. Xususan, Buxgalteriya hisobi xalqaro standarti8-son (BHXS 8) — “Hisob siyosati, hisob bahosidagi o‘zgarishlar va xatolar” doirasida aktsiyadorlik jamiyatlari uchunhisob siyosatini optimallashtirish bo‘yicha amaliy takliflar ilgari suriladi. Shuningdek, xorijiy mamlakatlar tajribasining mosjihatlarini amaliyotimizga integratsiya qilishga oid ilmiy tavsiyalar ham keltirilgan

Suggested Citation

  • Jurabek Qurbanboev, 2025. "Xalqaro standartlar asosida hisob siyosati metodologiyasini takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(4), April.
  • Handle: RePEc:teu:ged000:v:3:y:2025:i:4:id:5172
    DOI: 10.5281/zenodo.15354419
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