MOLIYAVIY INSTRUMENTLARNI TASNIFLASH VA AHOLASHNING XALQARO STANDARTLAR ASOSIDAGI METODOLOGIYASI
DOI:
https://doi.org/10.5281/zenodo.23312717Annotatsiya
Maqolada moliyaviy instrumentlarni tasniflash va baholashda IAS 32, IFRS 9 va IFRS 13 talablarining o‘zaro bog‘liqligi tahlil qilingan. Shartnomaviy iqtisodiy mazmun, moliyaviy aktivlarni boshqarish modeli va baholash bazasi o‘rtasidagi farqlar ochib berilgan. Standartlarning vazifalarini ajratish asosida hisob qarorlarini hujjatlashtirish modeli taklif etilgan. Model tasniflash natijasi, baholash kategoriyasi va haqqoniy qiymatni aniqlash usulini o‘zaro muvofiqlashtirishga qaratilgan.Kalit soʻzlar
IAS 32, IFRS 9, IFRS 13, moliyaviy instrument, biznes modeli, SPPI, amortizatsiyalangan qiymat, haqqoniy qiymat.Foydalanilgan adabiyotlar roʻyxati
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2. IFRS Foundation. IAS 32 Financial Instruments: Presentation. https://www.ifrs.org/issued-standards/list-of-standards/ias-32-financial-instruments-presentation/
3. IFRS Foundation. IFRS 9 Financial Instruments. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-9-financial-instruments/
4. IFRS Foundation. IFRS 13 Fair Value Measurement. https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement
5. IFRS Foundation. IFRS 7 Financial Instruments: Disclosures. London: IFRS Foundation. IFRS Foundation
6. IFRS Foundation. Post-implementation Review of IFRS 9—Classification and Measurement. London: International Accounting Standards Board, 2022. IFRS Foundation
7. IFRS Foundation. IFRS 9 Financial Instruments. London: IFRS Foundation. IFRS Foundation
8. IFRS Foundation. IFRS 13 Fair Value Measurement. London: IFRS Foundation. IFRS Foundation
9. IFRS Foundation. Amendments to the Classification and Measurement of Financial Instruments—Amendments to IFRS 9 and IFRS 7. London: International Accounting Standards Board, 2024.
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