O’ZBEKISTONDA CHET-EL INVESTITSIYALARINI JALB QILISH MAQSADIDA XALQARO STANDARTLARDAGI UMUMIY MOLIYAVIY HISOBOTNING SHAKLLANISHI
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Abstract
Annotatsiya: Maqsad: Maqolada O'zbekistondagi milliy standartlardan xalqaro moliyaviy hisobot standartlariga (IFRS) yaqinlashuvni yoritishga harakat qilingan. U
O‘zbekistonda IFRSni qabul qilishning xorijiy investitsiyalarga ta’siri va IFRSni qo‘llash to‘g‘risida qaror qabul qilishda atrof-muhit omillari qay darajada hal qiluvchi rol o‘ynashini ko‘rsatadi. Maqolada, shuningdek, O‘zbekistonning IFRSga o‘tish yo‘l xaritasi ko‘rib chiqiladi. Va nihoyat, maqola hozirgi adabiyotdagi mavjud bo'shliqlarni aniqlashni va kelajakdagi tadqiqotlar uchun ko'rsatmalarni o'z ichiga oladi.
Metodologiya/yondashuv: Ushbu maqolada foydalaniladigan metodologiya O’zbekistondagi mahalliy standartlardan xalqaro standartlarga yaqinlashuvni tushuntirish uchun chop etilgan maqolalar va jurnallarni ko'rib chiqishdir. Ushbu maqolada keltirilgan barcha ma'lumotlar so'nggi olti yil ichida o'tkazilgan, tadqiqot cheklangan mavzular bundan mustasno.
Natija: Ushbu maqoladagi munozara milliy standartlar o'rniga IFRSni qabul qilish qaroriga oid masalalarni yoritishga qaratilgan. Xalqaro me'yorlarni qabul qilish bo'yicha muhokamalar shuni ko'rsatdiki, IFRSni to'g'ri qabul qilish foydasi xarajatlardan ustun turadi. Biroq, O'zbekistonda IFRSni faollashtirishdan oldin munozarali masalalarni hal qilish kerak.
O'ziga xoslik/qiymat: Ushbu maqola O'zbekistonda IFRSni joriy etishning hozirgi holati haqida foydali ma'lumot beradi va akademiklar va mutaxassislar uchun keyingi tadqiqotlar uchun imkoniyatlarni yoritadi.
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References
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