O‘ZBEKISTONDA XALQARO STANDARTLAR ASOSIDA BUXGALTERIYA HISOBINI TASHKIL ETISH
DOI:
https://doi.org/10.55439/INS/vol3_iss3/424##article.subject##:
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.##article.abstract##
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.
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