AKSIYADORLIK JAMIYATLARIDA DEBITORLIK QARZLARI VA FAKTORING OPERATSIYALARI HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.18642979Keywords:
buxgalteriya hisobi, debitorlik qarzi, faktoring, MHXS (IFRS), likvidlik, moliyaviy xatar, aylanma kapital, diskont, regress.Abstract
Ushbu maqolada O‘zbekiston Respublikasining Moliyaviy hisobotning xalqaro standartlariga (MHXS)
o‘tishi kontekstida debitorlik qarzlari va faktoring operatsiyalari hisobini takomillashtirishning dolzarb masalalari ko‘rib
chiqiladi. Tadqiqotning maqsadi — xo‘jalik yurituvchi subyektlarning likvidligini oshirishni ta’minlaydigan, hisobga olish
mexanizmlarini zamonaviy moliya bozori talablariga moslashtirish bo‘yicha ilmiy asoslangan tavsiyalarni ishlab chiqishdan
iborat. Ishda korxonalar o‘rtasidagi hisob-kitoblarning joriy holati chuqur tahlil qilingan, aylanma mablag‘larning debitorlik
qarzlarida immobilizatsiya qilinishi bilan bog‘liq tizimli muammolar aniqlangan hamda moliyaviy xatarlarni boshqarishning
asosiy vositasi sifatida faktoringning o‘rni asoslab berilgan
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