O‘ZBEKISTONDA XALQARO STANDARTLAR ASOSIDA BUXGALTERIYA HISOBINI TASHKIL ETISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/424Annotatsiya
Mazkur maqolada O‘zbekistonda xalqaro standartlar asosida buxgalteriya hisobini tashkil etishning nazariy va amaliy jihatlari, Moliyaviy hisobotning xalqaro standartlari (MHXS) hamda Buxgalteriya hisobining xalqaro standartlari (BHXS)ning shakllanish tarixi, rivojlanish bosqichlari va jahon amaliyotidagi ahamiyati tahlil qilingan. Tadqiqot natijasida xalqaro standartlar va milliy hisob amaliyotini uyg‘unlashtirish orqali moliyaviy hisobotlarning shaffofligi, ishonchliligi va investitsion jozibadorligini oshirish bo‘yicha ilmiy xulosalar hamda amaliy takliflar ishlab chiqilgan.
Kalit soʻzlar
Moliyaviy hisobotning xalqaro standartlari (MHXS), Buxgalteriya hisobining xalqaro standartlari (BHXS), Moliyaviy hisobotning milliy standartlari (MHMS), MHMS-1, buxgalteriya hisobi, moliyaviy hisobot, xalqaro standartlar, milliy standartlar, moliyaviy axborot, shaffoflik, taqqoslanuvchanlik, investitsion jozibadorlik, korporativ boshqaruv.Foydalanilgan adabiyotlar roʻyxati
Gray, S.J. (1988). Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally // Abacus. – 1988. – Vol. 24(1). – P. 1–15.
Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in Financial Reporting // Abacus. – 1998. – Vol. 34(2). – P. 162–187.
Nobes, C. (2006). The Survival of International Differences under IFRS // Accounting and Business Research. – 2006. – Vol. 36. – P. 233–245.
Cairns, D. (2000). Applying International Accounting Standards. – London: Tolley.
Barth, M.E., Landsman, W.R., Lang, M.H. (2008). International Accounting Standards and Accounting Quality // Journal of Accounting Research. – 2008. – Vol. 46(3). – P. 467–498.
Ball, R. (2006). International Financial Reporting Standards (IFRS): Pros and Cons for Investors // Accounting and Business Research. – 2006. – Vol. 36. – P. 5–27.
Hofstede, G. (2001). Culture's Consequences. – Thousand Oaks: Sage Publications.
Macve, R. (2015). Fair Value, Accounting and Financial Economics. – London: Routledge.
Saudagaran, S.M. (2009). International Accounting: A User Perspective. – Chicago: CCH.
Camfferman, K., Zeff, S.A. (2007). Financial Reporting and Global Capital Markets. – Oxford: Oxford University Press.
Tarca, A. (2012). The Case for Global Accounting Standards // Australian Accounting Review. – 2012. – Vol. 22(3). – P. 241–248.
Zeff, S.A. (2012). The Evolution of the IASC into the IASB // The Accounting Review. – 2012. – Vol. 87(3). – P. 807–837.
Yuklab olishlar
Nashr etilgan
Iqtibos keltirish
Son
Boʻlim
Litsenziya
Copyright (c) 2026 Shirinov Uchqun Abduxalilovich , Shirinova Obida Toshpulatovna
This work is licensed under a Creative Commons Attribution 4.0 International License.