Yashil buxgalteriya hisobi: buxgalteriya hisobida uglerod chiqindilarini hisobga olishning nazariy yondashuvlari

Yashil buxgalteriya hisobi: buxgalteriya hisobida uglerod chiqindilarini hisobga olishning nazariy yondashuvlari

##article.authors##

  • Xalilov Sherzod Axmatovich

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https://doi.org/10.5281/zenodo.15471940

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yashil iqtisodiyot, uglerod hisobi, integrasiya, IFRS -S1, S2, GHG Protocol.

##article.abstract##

Maqolada uglerod chiqindilarini hisobga olish va ularni buxgalteriya hisobot tizimiga
integrasiya qilishning ilmiy-amaliy asoslari tadqiq etilgan. Maqolada global iqlim oʻzgarishlari
sharoitida korxonalarning ekologik samaradorligini oshirish, barqaror rivojlanish tamoyillarini
ta'minlash va moliyaviy hisobotlarda uglerod chiqindilarini shaffof aks ettirishning ahamiyati keng
yoritilgan. Uglerod hisobotini amalga oshirishda xalqaro standartlar – GRI, TCFD, ISSB va CDP
kabi tizimlar, shuningdek GHG Protocol va ISO 14064 kabi hisoblash metodologiyalari tahlil
qilindi. Oʻzbekiston sharoitida ham milliy hisob tizimini xalqaro tajriba bilan uygʻunlashtirgan holda,
uglerod bilan bogʻliq aktiv va majburiyatlarni moliyaviy hisobotlarda hisobga olish mexanizmlari
taklif qilingan. Shu maqsadda uglerod hisobotining toifalari (Scope 1, 2, 3), ma'lumot toʻplash va
hisoblash usullari, iqtisodiy baholash vositalari hamda ularni moliyaviy hisobga integrasiya qilish
boʻyicha amaliyot va jadvallar asosida tizimli yondashuv bayon etilgan. Oʻzbekistonda “yashil
iqtisodiyot”ga oʻtish jarayonida uglerod hisobotini milliy moliyaviy hisobot tizimiga bosqichmabosqich
joriy etishning dolzarbligi, xalqaro standartlarga mos shaffof hisobot modelini shakllantirish
zarurligi ilmiy asoslangan holda asoslab berilgan

Биография автора

Xalilov Sherzod Axmatovich


PhD., v.b.professor
ISFT instituti “Buxgalteriya hisobi” kafedrasi mudiri

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##submissions.published##

2025-04-07
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