XO‘JALIK YURITUVCHI SUBYEKTLARDA PUL MABLAG‘LARI HISOBINI MHHS ASOSIDA TAKOMILLASHTIRISH: USLUBIY VA AMALIY YONDASHUVLAR
DOI:
https://doi.org/10.5281/zenodo.20259693Keywords:
moliyaviy hisobotning xalqaro standartlari (MHHS), 7-sonli MHHS (IAS 7), pul mablag‘lari hisobi, pul oqimlari, pul ekvivalentlari, operatsion faoliyat, investitsion faoliyat, moliyaviy faoliyat, bilvosita usul, likvidlilik, moliyaviy barqarorlik, ERP tizimlari, raqamli transformatsiya, korporativ shaffoflik, investitsion jozibadorlik, cash-flow monitoring.Abstract
Ushbu ilmiy maqolada milliy buxgalteriya hisobi tizimidan moliyaviy hisobotning xalqaro standartlariga
(MHXS) o‘tish sharoitida korxonalarning pul mablag‘lari va ularning ekvivalentlarini boshqarish hamda hisobga olish masalalari
tizimli ravishda yoritilgan. Tadqiqot jarayonida 7-sonli MHXS (IAS 7) standarti talablari asosida pul oqimlarini operatsion,
investitsion va moliyaviy faoliyat turlari bo‘yicha tasniflashning nozik jihatlari, xususan, asosiy vositalar ijarasi va
qimmatli qog‘ozlar bilan bog‘liq murakkab operatsiyalarning o‘ziga xos xususiyatlari chuqur tahlil qilingan.
Xo‘jalik yurituvchi subyektlarning amaldagi hisob tizimida uchrayotgan metodologik muammolar va kamchiliklarni bartaraf
etish, hisobotlarning shaffofligini ta’minlash hamda korxonalarning investitsion jozibadorligini oshirishga qaratilgan ilmiy
asoslangan amaliy tavsiyalar ishlab chiqilgan. Maqolada pul oqimlarini bilvosita usulda baholash va raqamli texnologiyalarni
joriy etish orqali moliyaviy barqarorlikni ta’minlash strategiyalari alohida ko‘rsatib o‘tilgan bo‘lib, ushbu takliflar
korxona boshqaruvi samaradorligini oshirish va global bozorda raqobatbardoshlikni ta’minlashda muhim ahamiyat kasb
etadi.
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