“YASHIL IQTISODIYOT” SHAROITIDA XOʻJALIK YURITUVCHI SUBYEKTLAR PUL OQIMLARI AUDITINI TAKOMILLASHTIRISH MASALALARI
DOI:
https://doi.org/10.60078/2026-vol5-iss3-pp112-116Аннотация
Yashil iqtisodiyotga oʻtish sharoitida xoʻjalik yurituvchi subyektlarning moliyaviy faoliyatida ekologik investitsiyalar, uglerod kompensatsiyalari va barqarorlik xarajatlarini aks ettirish zarurati ortib bormoqda. Mazkur maqolada pul oqimlari tahlili va auditini takomillashtirish boʻyicha metodik yondashuvlar ishlab chiqildi. Tadqiqotda MSA normalari asosida yashil risklarni aniqlash, ekologik subvensiyalarni aks ettirish va pul oqimlari hisobotini ekologik koʻrsatkichlar bilan boyitish taklif etildi.
Библиографические ссылки
1. World Bank. Uzbekistan: Realizing an Inclusive Green Growth Transition. 2023. https://projects.worldbank.org/en/results/2023/10/26/uzbekistan-realizing-an- inclusive-green-growth-transition
2. UNDP Uzbekistan. Future of Green Transition in Uzbekistan. 2023. https://www.undp.org/uzbekistan/publications/future-green-transition-uzbekistan
3. International Federation of Accountants (IFAC). ISA 700: Forming an Opinion and Reporting on Financial Statements.
4. Presidential Decree of the Republic of Uzbekistan on the Approval of the Green Growth Strategic Framework. December 2022.
5. UNEP (2011). Towards a Green Economy: Pathways to Sustainable Development and Poverty Eradication. United Nations Environment Programme.
6. Schaltegger, S., & Burritt, R. (2018). Business Cases and Corporate Engagement with Sustainability: Differentiating Ethical Motivations. Journal of Business Ethics, 147(2), 241–259.
7. Gray, R., & Milne, M. (2002). Sustainability Reporting: Whoʻs Kidding Whom? Chartered Accountants Journal of New Zealand, 81(6), 66–70.
8. IFAC (2020). International Standard on Auditing (ISA) 315 and 330. International Federation of Accountants.
9. Oʻzbekiston Respublikasi Moliya vazirligi. (2023). Buxgalteriya hisobi milliy standartlari toʻplami.
10. Oʻzbekiston Respublikasi Prezidenti qarori PQ–4477-son. (2022). Yashil oʻsish strategik asoslarini tasdiqlash toʻgʻrisida.
Загрузки
Опубликован
Как цитировать
Выпуск
Раздел
Лицензия
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.
