MOLIYAVIY HISOBOTNING XALQARO STANDARTLARINI AKSIYADORLIK JAMIYATLARDA JORIY QILINISHINING MAMLAKAT IQTISODIYOTIGA TA’SIRI
DOI:
https://doi.org/10.60078/2992-877X-2024-vol2-iss4-pp64-70Annotasiya
Bugungi kunda buxgalteriya hisobining haqaro standarti sifatida ikkita etalon – Moliyaviy hisobotning xalqaro standartlari - MHXS (International Financial Reporting Standards - IFRS) hamda AQSHning Buxgalteriya hisobining umumqabul qilingan qoidalari - BHUQ (Generally Accepted Accounting Principles - GAAP) tan olinmoqda. Tahlillarga ko‘ra, jahonda MHXS haqida xabardor bo‘lmagan buxgalter deyarli yo‘q. Shuningdek, dunyo miqyosida kun sayin xalqaro standartlarni eʼtirof etuvchi mamlakatlar soni oshib bormoqda. U dunyo mamlakatlari o‘rtasida o‘zaro hamkorlikda, jumladan iqtisodiy munosabatlarni rivojlantirishda, ayniqsa, investitsiya muhitini yaxshilashda muhim vosita bo‘lib xizmat qilmoqda. Mazkur maqolada MHXS, xalqaro tajriba, dunyo mamlakatlarida qo‘llanilishi kabi bir qator jihatlar yoritib o‘tilgan.
Kalit so‘zlar:
moliyaviy hisobotning xalqaro standartlari – MHXS hisobot buxgalteriya hisobi investitsiya transformatsiya interpretatsiyaBibliografik manbalar
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