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Aksiyadorlik Jamiyatlarida Moliyaviy Hisobotni Xalqaro Standartlar (Mhxs) Asosida Yuritish Imkoniyatlari

Author

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  • Yorqin Suyunov
  • Sevara Xalmatova

Abstract

Ushbu maqolada O‘zbekiston Respublikasidagi aksiyadorlik jamiyatlarida moliyaviy hisobotni Moliyaviyhisobotning xalqaro standartlari (MHXS/IFRS) asosida yuritish masalalari tahlil qilingan. Mamlakat iqtisodiyotidakorporativ sektorning rivojlanishi va xorijiy investitsiyalarni jalb etish zarurati asosida MHXSni joriy etishning dolzarbligiasoslab berilgan. Qiyosiy tahlil metodologiyasi asosida milliy va xalqaro standartlar o‘rtasidagi farqlar, shuningdekjoriy etish jarayonidagi tizimli masalalar aniqlangan. MHXSning asosiy tamoyillari, moliyaviy hisobot elementlari vaularning aksiyadorlik jamiyatlari faoliyatidagi ahamiyati; MHXSni tatbiq etish jarayonida yuzaga keladigan amaliy jihatlar;qonunchilik asoslari bilan xalqaro standartlar o‘rtasidagi tafovutlar; moliyaviy hisobot sifatini oshirish va investitsionmuhitni rivojlantirishga qaratilgan tavsiyalar ko‘rib chiqilgan. Statistik ma’lumotlar asosida tuzilgan jadvallar yordamidadinamik o‘zgarishlar baholangan hamda MHXSni kengroq tatbiq etish bo‘yicha amaliy takliflar ishlab chiqilgan

Suggested Citation

  • Yorqin Suyunov & Sevara Xalmatova, 2026. "Aksiyadorlik Jamiyatlarida Moliyaviy Hisobotni Xalqaro Standartlar (Mhxs) Asosida Yuritish Imkoniyatlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(3), March.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:3:id:10772
    DOI: 10.5281/zenodo.20551317
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