Korxonalarni qayta tashkil etishda moliyaviy hisobot tuzish bo‘yicha xalqaro tajriba, uni O‘zbekistonda qo‘llash imkoniyatlari
DOI:
https://doi.org/10.5281/zenodo.15635103Keywords:
korxonalarni qo‘shib olish, xususiy kapital, inventarizatsiya, goodvill, moliyaviy hisobot, audit, nomoddiy aktivlar, xalqaro standartlarAbstract
Ushbu maqolada korxonalarni qayta tashkil etish (mergers and acquisitions – M&A)
jarayonida moliyaviy hisobotlarni tuzishning nazariy asoslari hamda xalqaro amaliy tajribaga
asoslangan yondashuvlar tahlil qilingan. Tadqiqotda xususiy kapital tarkibiy qismlarining, ayniqsa
goodwill va boshqa nomoddiy aktivlarning haqqoniy baholanishi va moliyaviy hisobotlarda to‘g‘ri
aks ettirilishining M&A bitimlarining muvaffaqiyatiga ta’siri yoritilgan. Ilmiy manbalar asosida qiyosiy
tahlil olib borilib, korxonalarni qo‘shib olishda moliviy shaffoflik, audit, hisobot standartlari va
moliyaviy tahlilning roli batafsil ko‘rib chiqilgan. Shuningdek, O‘zbekiston iqtisodiyotida korxonalarni
qayta tashkil etish jarayonlarida yuzaga kelayotgan amaliy muammolar tahlil etilib, xalqaro tajriba
asosida qayta tashkil etishda moliyaviy hisobotni tuzishni takomillashtirish bo‘yicha tavsiyalar ishlab
chiqilgan.
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