MOLIYAVIY HISOBOT XALQARO STANDARTLARINI BUXGALTERIYA HISOB TIZIMIGA INTEGRATSIYALASH: NAZARIY ASOSLAR VA AMALIY MEXANIZMLAR
DOI:
https://doi.org/10.60078/3060-4842-2026-vol3-iss1-pp626-631Annotasiya
Moliyaviy hisobot xalqaro standartlari bugungi kunda global iqtisodiyotning ajralmas qismiga aylandi. Ularning asosiy maqsadi moliyaviy hisobotlarni tuzishda yagona yondashuvni ta’minlash, ularning xalqaro miqyosda taqqoslanishini osonlashtirish hamda investorlar uchun shaffoflikni oshirishdan iborat. Moliyaviy hisobot xalqaro standartlari ko‘plab mamlakatlarda qabul qilingan bo‘lib, bu biznes jarayonlarini muvofiqlashtirish, kompaniyalar faoliyati samaradorligini baholash va moliyaviy axborotni standartlashtirishda muhim ahamiyat kasb etadi. Shu bilan birga, hisob tizimini xalqaro standartlarga moslashtirish nafaqat huquqiy talablarni bajarish, balki biznes jarayonlarida raqobatbardoshlikni oshirish nuqtai nazaridan ham muhimdir
Kalit so‘zlar:
moliyaviy hisobot xalqaro standartlari integratsiya investor Umumqabul qilingan buxgalteriya hisobi tamoyillari (GAAP) MHXS (IFRS) Moliyaviy hisobot xalqaro standartlari kengashiBibliografik manbalar
Auwalu Musa (2019) The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review. //International Business and Accounting Research Journal Volume 3, Issue 1, January, 67-76
Ball, R. (2006). “International Financial Reporting Standards (IFRS): Pros and cons for investors.” Accounting and Business Research, 36(sup1), 5-27.
David Alexander (2010) Christopher Nobes FINANCIAL ACCOUNTING An International Introduction Fourth edition published.
IFRS Adoption Worldwide: (2020) A Status Report. Deloitte Touche Tohmatsu Limited. Deloitte.com.
Mirza, A., Holt, G., & Orrell, M. (2019). IFRS: A Quick Reference Guide. Wiley.
Nobes, C., & Parker, R. (2016). Comparative International Accounting. 13th Edition. Pearson Education Limited.
Tianyu Zhang (2020) The Accounting System in China From the book The Handbook of China's Financial System Published by Princeton University Press https://www.degruyter.com/document/doi/10.1515/9780691205847-015/pdf kirilgan sana 17.03.2025
Баева Е.А. (2013) Концептуальные основы бухгалтерского учета и отчетности в секторе государственного управления социально-экономические явления и процессы № 4 (050), 23-27 стр.
Дружиловская Т.Ю. (2017) Концептуальные основы бухгалтерского учета и отчетности организаций, относящихся и не относящихся к государственному сектору Accounting In Budgetary And Non-Profit Organizations В 23. 2–11 стр.
Ковалев В.В. (2003) «Логика концептуальных основ бухгалтерского учета», Вестник Санкт-Петербургского Университета, Сер.5, 4(No29) -71 стр.
Поленова С.Н. (2006) Концептуальные основы бухгалтерского учета в системе Us Gaap финансовая отчетность 2 (86).
Yuklashlar
Nashr qilingan
Qanday qilib iqtibos keltirish kerak
Nashr
Bo'lim
Litsenziya
Ushbu ish Creative Commons Attribution 4.0 Worldwide.
