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Mhxs (Ifrs) Asosida Moliyaviy Hisobot Tuzishning Korxona Rentabelligi Va To‘Lovga Qobiliyatliligini Tahlil Qilishdagi O‘Rni

Author

Listed:
  • Maxsad Urakova

Abstract

Mazkur maqolada Moliyaviy hisobotning xalqaro standartlari, ya’ni MHXS (IFRS) asosidatuzilgan moliyaviy hisobotlardan korxona rentabelligi va to‘lovga qobiliyatliligini baholashda foydalanishningnazariy-uslubiy asoslari tadqiq etilgan. Korxona moliyaviy holatini baholashda faqat rentabellik va likvidlikkoeffitsiyentlari bilan cheklanib qolish yetarli emasligi asoslangan. Xususan, IFRS 15, IFRS 16, IFRS 9, IAS 36va IAS 7 talablarining qo‘llanishi korxona moliyaviy ko‘rsatkichlari mazmuniga bevosita ta’sir qilishi aniqlangan.Maqolada moliyaviy hisobot sifati, rentabellik, likvidlik va operatsion pul oqimlarini birlashtiruvchi kompleks tahlilmodeli taklif etilgan

Suggested Citation

  • Maxsad Urakova, 2026. "Mhxs (Ifrs) Asosida Moliyaviy Hisobot Tuzishning Korxona Rentabelligi Va To‘Lovga Qobiliyatliligini Tahlil Qilishdagi O‘Rni," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(7), July.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:7:id:11521
    DOI: 10.5281/zenodo.21273055
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