O‘ZBEKISTON KORXONALARIDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA (MHXS) O‘TISHDA UCHRAYDIGAN ASOSIY MUAMMOLAR: SO‘ROVNOMA NATIJALARI ASOSIDA TAHLIL
DOI:
https://doi.org/10.5281/zenodo.21515104Keywords:
MHXS (IFRS), buxgalteriya hisobi, garmonizatsiya, institutsional mexanizm, jamoat ahamiyatiga ega tashkilotlar, so‘rovnoma tadqiqoti.Abstract
Mazkur maqolada O‘zbekiston Respublikasida Moliyaviy hisobotning xalqaro standartlariga (MHXS) o‘tish
jarayonida korxonalar duch kelayotgan asosiy muammolar so‘rovnoma usuli orqali o‘rganiladi. Tadqiqot O‘zbekiston Respublikasi
Prezidentining 2025-yil 15-sentabrdagi PQ-282-son qarori bilan tasdiqlangan yo‘l xaritasining 7-bandini ilmiy
jihatdan ta’minlashga qaratilgan. Maqolada keltirilgan empirik ko‘rsatkichlar so‘rovnoma natijalari asosida olingan.
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