KORXONALARDA MEHNAT HAQI HISOBI VA AUDITINI XALQARO STANDARTLAR ASOSIDA RIVOJLANTIRISH

##article.authors##

  • Xudaynazarova Dilnoza Gafurovna Samarqand iqtisodiyot va servis instituti katta o‘qituvchisi
  • Akmalov Ilg‘or Nazirovich Samarqand iqtisodiyot va servis instituti talabasi

DOI:

https://doi.org/10.55439/INS/vol3_iss3/433

##article.subject##:

mehnat haqi hisobi, mehnat haqi auditi, MHXS, IAS 19, xodimlarga beriladigan imtiyozlar, ichki audit, raqamli iqtisodiyot, avtomatlashtirilgan hisob tizimi, ish haqi kalkulyatsiyasi, moliyaviy hisobot.

##article.abstract##

Mazkur maqolada korxonalarda mehnat haqi hisobi va auditini xalqaro standartlar asosida tashkil etish hamda uni takomillashtirishning nazariy-uslubiy jihatlari tadqiq etilgan. Tadqiqotda mehnat haqi hisobining iqtisodiy mohiyati, xodimlarga to‘lanadigan mukofotlar va kompensatsiyalarni hisobga olish tartibi, xalqaro moliyaviy hisobot standartlari asosida mehnat haqi auditini tashkil etish masalalari yoritilgan. Shuningdek, zamonaviy raqamli texnologiyalar va avtomatlashtirilgan dasturlar asosida mehnat haqi hisobini yuritishning afzalliklari tahlil qilinib, korxonalarda ichki nazorat va audit tizimini rivojlantirish bo‘yicha ilmiy-amaliy tavsiyalar ishlab chiqilgan.

References

IAS 19 – Employee Benefits. International Accounting Standards Board (IASB), 2023.

IFRS Conceptual Framework for Financial Reporting. IASB, 2024.

ISA 500, ISA 315 – International Standards on Auditing. IFAC, 2023.

Deloitte. Global Payroll and HR Transformation Report, 2024.

Arens, A., Elder, R., Beasley, M. Auditing and Assurance Services, 2023.

PwC. Payroll Management and Digital Audit Trends, 2023.

O‘zbekiston Respublikasi “Buxgalteriya hisobi to‘g‘risida”gi Qonun (yangilangan tahrir), 2023–2024.

KPMG. Internal Audit and Payroll Risk Management Guide, 2022.

IFAC. International Good Practice in Payroll Accounting and Audit, 2024.

Qo‘ldoshev Qamariddin Mansurovich. (2026). Qishloq xo‘jaligi risklarining xususiyatlari va ularni ilmiy tasniflash metodologiyasi. Insurance market of Uzbekistan, 3(2), 53–55. https://doi.org/10.55439/INS/vol3_iss2/384

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##submissions.published##

2026-05-31

How to Cite

Xudaynazarova Dilnoza Gafurovna, & Akmalov Ilg‘or Nazirovich. (2026). KORXONALARDA MEHNAT HAQI HISOBI VA AUDITINI XALQARO STANDARTLAR ASOSIDA RIVOJLANTIRISH. Insurance Market of Uzbekistan, 3(3), 41–43. https://doi.org/10.55439/INS/vol3_iss3/433

##issue.issue##

##issue.vol## 3 ##issue.no## 3 (2026): Insurance market of Uzbekistan

##section.section##

Accounting, economic analysis and auditing

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Copyright (c) 2026 Xudaynazarova Dilnoza Gafurovna , Akmalov Ilg‘or Nazirovich

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