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Moliyaviy Hisobotning Xalqaro Standartlari Asosida Hisobotni Tuzish Va Taqdim Etish Hamda Auditini Takomillashtirish

Author

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  • Bahromjon Xalilov

Abstract

Ushbu maqolada moliyaviy hisobotni tuzish, taqdim etish hamda auditini takomillashtirishmasalasi Xalqaro moliyaviy hisobot standartlari (MHXS/IFRS) asosida Oʻzbekiston Respublikasi kontekstidakoʻrib chiqilgan. Tadqiqot 2019–2023-yillar davomida Oʻzbekistonda roʻyxatdan oʻtgan 80 ta korxona moliyaviyhisobotlari va audit xulosalari tahlili asosida amalga oshirilgan. Tadqiqot natijalari shuni koʻrsatadiki, MHXSstandartlarini toʻliq joriy etgan korxonalarda moliyaviy shaffoflik 34,7 % ga oshgan, investorlar ishonchi 28,3% ga yaxshilangan, kredit xavfi koʻrsatkichlari 19,5 % ga kamaygan. Bundan tashqari, ichki audit tiziminitakomillashtirish orqali moliyaviy xatolar 41,2 % ga kamaytirilgani aniqlangan. Maqolada MHXSlarini joriyetishdagi asosiy toʻsiqlar — malakali kadrlar yetishmasligi, dasturiy taʼminot muammolari va tartibga solishmexanizmlarining nomukammalligi — tahlil qilingan va amaliy tavsiyalar ishlab chiqilgan

Suggested Citation

  • Bahromjon Xalilov, 2026. "Moliyaviy Hisobotning Xalqaro Standartlari Asosida Hisobotni Tuzish Va Taqdim Etish Hamda Auditini 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:11441
    DOI: 10.5281/zenodo.21036823
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