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Korxonada Moliyaviy Hisob Axborotlarining Moliyaviy Hisobotini Xalqaro Standartlarga Oʻtkazishning Nazariy-Uslubiy Asoslari

Author

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  • Miyrigul Aitmuratova

Abstract

Mazkur maqolada globallashuv va iqtisodiyotni modernizatsiyalash sharoitida korxonalarda moliyaviyhisob axborotlarini Moliyaviy hisobotning xalqaro standartlari (MHXS)ga o‘tkazishning nazariy-uslubiy asoslari tadqiqetilgan. Moliyaviy hisobotlarni kompilyatsiya qilish jarayoni, uning ISRS 4410 xalqaro standarti asosidagi mazmuni,o‘rni va amaliy ahamiyati atroflicha tahlil qilingan. Shuningdek, xorijiy va mahalliy olimlarning ushbu yo‘nalishdagi ilmiyyondashuvlari umumlashtirilib, korxonalarning investitsion jozibadorligini oshirish, moliyaviy axborotlarning shaffofligiva taqqoslanuvchanligini ta’minlash hamda sug‘urta va boshqa strategik tarmoqlarda MHXSni joriy etish tendensiyalariyoritilgan. Tadqiqot natijalariga ko‘ra, moliyaviy hisobotlarni kompilyatsiya qilish xizmati milliy va xalqaro moliyaviy hisobottizimlari o‘rtasida samarali integratsiyani ta’minlovchi muhim mexanizm hamda auditdan oldingi tayyorgarlik bosqichiningajralmas elementi ekanligi ilmiy asoslangan.

Suggested Citation

  • Miyrigul Aitmuratova, 2026. "Korxonada Moliyaviy Hisob Axborotlarining Moliyaviy Hisobotini Xalqaro Standartlarga Oʻtkazishning Nazariy-Uslubiy Asoslari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(7), pages 582-587, July.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:7:id:11658
    DOI: 10.5281/zenodo.21407914
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