MOLIYAVIY HOLAT TO‘G‘RISIDAGI HISOBOTNI XALQARO STANDARTLAR ASOSIDA TRANSFORMATSIYA QILISHNING ILMIY- AMALIY USLUBIYOTI
DOI:
https://doi.org/10.5281/zenodo.22878980Abstract
Moliyaviy holat to‘g‘risidagi hisobotni Moliyaviy hisobotning xalqaro standartlari (MHXS) asosida transformatsiya qilishning ilmiy-amaliy uslubiyoti tadqiq etilgan. Milliy buxgalteriya hisobi ma’lumotlarini MHXS talablariga moslashtirish, aktivlar, majburiyatlar va kapitalni qayta tasniflash hamda qayta baholash masalalariga alohida e’tibor qaratilgan. Transformatsiya jarayonining asosiy bosqichlari tizimlashtirilib, hisob siyosatini moslashtirish, tuzatish yozuvlarini shakllantirish va ochilish balansini tayyorlash mexanizmi taklif etilgan. Shuningdek, O‘zbekistonda moliyaviy hisobotni xalqaro standartlarga muvofiqlashtirishning amaliy ahamiyati yoritilgan.Keywords
moliyaviy holat to‘g‘risidagi hisobot, MHXS, IFRS, transformatsiya, aktivlar, majburiyatlar, kapital, qayta baholash, hisob siyosati, moliyaviy hisobotReferences
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