O‘ZBEKISTONDA XALQARO STANDARTLAR ASOSIDA BUXGALTERIYA HISOBINI TASHKIL ETISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/424Аннотация
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.
Ключевые слова
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.Библиографические ссылки
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.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Copyright (c) 2026 Shirinov Uchqun Abduxalilovich , Shirinova Obida Toshpulatovna
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.
