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O‘Zbekistonda Biznes Birlashuvlarini Hisobga Olishni Mhxs (Ifrs) 3 Asosida Takomillashtirish

Author

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  • Ikrom Davletov

Abstract

Ushbu maqolada O‘zbekistonda biznes birlashuvlarini hisobga olish amaliyoti hamdaMHXS (IFRS) 3 “Biznes birlashuvlari” standarti talablari o‘rtasidagi farqlar tahlil qilingan. Tadqiqotda milliynormativ-huquqiy baza va xalqaro standartlar qiyosiy o‘rganilib, biznes birlashuvlarini hisobga olishning asosiymuammolari aniqlangan. Jumladan, sotib olish usulini qo‘llash, haqqoniy qiymatda baholash, gudvillni hisobgaolish va sotib olish qiymatini taqsimlash bilan bog‘liq metodologik masalalar tahlil qilingan. Tadqiqot natijasida23-sonli BHMSni MHXS (IFRS) 3 talablari asosida takomillashtirish bo‘yicha amaliy takliflar ishlab chiqilgan

Suggested Citation

  • Ikrom Davletov, 2026. "O‘Zbekistonda Biznes Birlashuvlarini Hisobga Olishni Mhxs (Ifrs) 3 Asosida Takomillashtirish," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(6), June.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:6:id:11220
    DOI: 10.5281/zenodo.20786021
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