IFRS S1: BARQARORLIK BILAN BOG‘LIQ AXBOROTLARNING MOLIYAVIY HISOBOTLARDA AKS ETTIRILISHI
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss4-pp123-128Annotasiya
IFRS S1 (International Financial Reporting Standards) barqarorlik bilan bog‘liq moliyaviy axborotlarni oshkor qilish bo‘yicha umumiy talablarni belgilaydi. Ushbu standartning asosiy maqsadi tashkilotlarga barqarorlikka oid risklar va imkoniyatlar haqida aniq va shaffof axborot taqdim etishga yordam berishdir. IFRS S1, moliyaviy hisobotlar orqali tashkilotlarning barqarorlik bilan bog‘liq risklari va imkoniyatlari haqida muhim axborotni oshkor qilishni ta’minlaydi, bu esa investitsiya qarorlarini qabul qilishda foydalanuvchilarga yordam beradi. IFRS S1 moliyaviy hisobotlarda barqarorlikka oid ma’lumotlarni oshkor qilishni yagona formatda talab qiladi, natijada global moliyaviy hisobotlarning taqqoslanishini va tushunarli bo‘lishini ta’minlaydi. Bu standart moliyaviy boshqaruvni optimallashtirish va tashkilotlarning uzoq muddatli barqaror rivojlanishiga hissa qo‘shishni maqsad qiladi. Mazkur maqolada korxona barqarorligi bilan bog‘liq moliyaviy axborotlarning moliyaviy hisobotlarda aks ettirilish jarayonlari ko‘rib chiqilgan
Kalit so‘zlar:
moliyaviy hisobotlar risk barqarorlik standartlari moliyaviy axborotlar moliyaviy hisobot xalqaro standartlariBibliografik manbalar
Crowther, D., & Keating, G. (2023) "Corporate Sustainability and the Role of IFRS in Environmental, Social, and Governance (ESG) Reporting." Journal of Corporate Social Responsibility, 34(2), 155-177.
Healy, P. M., & Palepu, K. G. (2024) "The Role of Sustainability-Related Disclosures in Strategic Decision Making." The Journal of Financial and Strategic Management, 29(3), 111-129.
IFRS S1 (2023) General Requirements for Disclosure of Sustainability-related Financial Information June 2023 IFRS S1 IFRS® Sustainability Disclosure Standard International Sustainability Standards Board.
ifrs.org (2025) Available at: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards navigator/ifrs-s1-general-requirements/#about
Moon, P. J. (2023) "The Impact of IFRS Sustainability Reporting Standards on Corporate Governance." International Journal of Financial Management, 21(4), 290-310.
Roberts, J. H. (2024) "Challenges in Implementing IFRS S1: A Critical Review." Accounting & Finance Journal, 18(1), 44-62.
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