SUG‘URTA KORXONALARIDA REZERVLAR HISOBINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.17453693Keywords:
sug‘urta korxonasi, rezervlar hisobi, 17-MHXS, aktuariy model, risk boshqaruvi, moliyaviy barqarorlik, raqamli audit, diskontlashtirish, ichki nazorat, xalqaro standartlarAbstract
Ushbu maqolada sug‘urta korxonalarida rezervlar hisobini takomillashtirish masalalari yoritilgan.
Tadqiqotda rezervlarning iqtisodiy mohiyati, ularni shakllantirishning xalqaro (17-MHXS) talablari va milliy amaliyotdagi
kamchiliklar tahlil qilinadi. Shuningdek, rezervlarni hisoblashda aktuariy modellar, raqamli audit tizimlari va ichki nazorat
mexanizmlaridan foydalanish taklif etiladi
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