MOLIYAVIY HISOBOT IZOHLARIDA UZOQ MUDDATLI AKTIVLAR QADRSIZLANISHI YUZASIDAN OCHIB BERILADIGAN AXBOROTLAR TARKIBINI KENGAYTIRISH ORQALI HISOBOT SHAFFOFLIGINI OSHIRISH
DOI:
https://doi.org/10.5281/zenodo.21514927Keywords:
moliyaviy hisobot izohlari, axborotlarni ochib berish, qadrsizlanish, asosiy farazlar, sezgirlik tahlili, pul hosil qiluvchi birlik, shaffoflik, investorlar, MHXS 36, aksiyadorlik jamiyatiAbstract
Maqolada aksiyadorlik jamiyatlarining moliyaviy hisobot izohlarida uzoq muddatli aktivlar qadrsizlanishi
yuzasidan ochib beriladigan axborotlar tarkibini kengaytirish masalalari tadqiq etilgan. MHXS 36 ning axborotlarni ochib
berishga oid talablari tizimlashtirilib, milliy amaliyotda izohlarning shakllantirilishi tahlil qilingan hamda unga xos kamchiliklar
— axborotlarning umumiy xarakterda berilishi, asosiy farazlarning ochib berilmasligi, sezgirlik tahlilining mavjud
emasligi va pul hosil qiluvchi birliklar kesimidagi ma’lumotlarning keltirilmasligi — aniqlangan. Tadqiqot doirasida izohlarda
ochib beriladigan axborotlar tarkibini uchta blok — asosiy farazlar, sezgirlik tahlili va pul hosil qiluvchi birliklar kesimidagi
ma’lumotlar — bilan kengaytirish bo‘yicha takliflar ishlab chiqilgan hamda sezgirlik tahlilini taqdim etishning namunaviy
shakli shartli misol asosida ko‘rsatilgan. Taklif etilgan yondashuvning joriy etilishi hisobot axborotlarining investorlar va
boshqa manfaatdor foydalanuvchilar uchun shaffofligini oshirishga xizmat qilishi asoslangan.
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