IDEAS home Printed from https://ideas.repec.org/a/teu/ged000/v4y2026i3id9519.html

Buxgalteriya Hisobining Milliy Va Xalqaro Standartlari Asosida Moliyaviy Hisobot 1-Shaklining Qiyosiy Tahlili

Author

Listed:
  • Murodjon Shodiyev

Abstract

Mazkur maqolada O‘zbekiston Respublikasi iqtisodiyot va moliya vazirining 2024-yil 8-oktabrdagi 181-sonbuyrug‘i bilan tasdiqlangan “Moliyaviy hisobotlarni taqdim etish muddatlari hamda ularning tarkibi va mazmuni to‘g‘risidaginizom” (Oʻzbekiston Respublikasi Adliya vazirligi tomonidan 2024 yil 4-noyabrda №3567 bilan roʻyxatdan oʻtkazilgan)asosida BHMS bo‘yicha tuziladigan “Buxgalteriya balansi” hamda MHXS bo‘yicha tuziladigan “Moliyaviy holat to‘g‘risidagihisobot” shakllari qiyosiy tahlil qilinadi. Tadqiqotda ushbu ikki hisobot shaklining normativ-huquqiy asoslari, konseptualyondashuvlari, aktivlar va majburiyatlarni tasniflash tamoyillari, baholash metodologiyasi hamda moliyaviy axborotningfoydalanuvchilar uchun ahamiyati chuqur o‘rganilgan. Tahlil natijasida BHMS tizimi ko‘proq milliy hisobvaraqlar rejasigaasoslangan va nazoratga yo‘naltirilgan model ekanligi, MHXS esa prinsiplarga asoslangan, iqtisodiy mazmun ustuvorligiva haqqoniy qiymat konsepsiyasiga tayangan holda investorlar va xalqaro moliyaviy institutlar ehtiyojlariga xizmatqilishi aniqlangan. Maqolada ikki tizim o‘rtasidagi asosiy farqlar baholash bazasi, moliyaviy instrumentlarni tasniflash,ijarani hisobga olish, kechiktirilgan soliqlarni e’tirof etish hamda boshqa umumlashgan daromad konsepsiyasi nuqtainazaridan asoslab berilgan. Tadqiqot natijalari milliy moliyaviy hisobot tizimini xalqaro standartlarga bosqichma-bosqichmoslashtirish jarayonida ilmiy-uslubiy asos sifatida xizmat qilishi mumkin.

Suggested Citation

  • Murodjon Shodiyev, 2026. "Buxgalteriya Hisobining Milliy Va Xalqaro Standartlari Asosida Moliyaviy Hisobot 1-Shaklining Qiyosiy Tahlili," 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:9519
    DOI: 10.5281/zenodo.18963835
    as

    Download full text from publisher

    File URL: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/view/9519
    File Function: Abstract page
    Download Restriction: no
    File URL: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED/article/download/9519/7684
    File Function: Full text
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.18963835?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:teu:ged000:v:4:y:2026:i:3:id:9519. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Xayrulla (email available below). General contact details of provider: https://yashil-iqtisodiyot-taraqqiyot.uz/journal/index.php/GED .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.