BANKLARDA MOLIYAVIY HISOBOTLARNING XALQARO STANDARTLARGA MOSLASHUVI
Keywords:
Kalit so’zlar: moliyaviy hisobot, xalqaro standartlar, MHXS, bank tizimi, shaffoflik, investitsiya, moliyaviy tahlil, risklarni boshqarish, xalqaro integratsiya, buxgalteriya hisobiAbstract
Annotatsiya: Mazkur maqolada banklarda moliyaviy hisobotlarning xalqaro
standartlarga moslashuvi masalalari tahlil qilinadi. Xususan, moliyaviy hisobotlarning
xalqaro standartlari (MHXS)ning mohiyati, ularning bank tizimidagi ahamiyati va
joriy etilish zarurati yoritilgan. Shuningdek, banklarda MHXSga o‘tish jarayonining
asosiy bosqichlari, ushbu jarayonda yuzaga keladigan muammolar va ularni bartaraf
etish yo‘llari ko‘rib chiqilgan. O‘zbekiston bank tizimida xalqaro standartlarni joriy
etish bo‘yicha amalga oshirilayotgan islohotlar ham tahlil qilinadi. Tadqiqot natijasida
MHXSni qo‘llash banklarning shaffofligini oshirish, investitsion jozibadorligini
kuchaytirish va xalqaro moliya bozorlariga integratsiyalashuvini ta’minlashda muhim
omil ekanligi asoslab beriladi.
References
Foydalanilgan adabiyotlar
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(IFRS). London, 2023.
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3. O‘zbekiston Respublikasi Markaziy banki. Bank tizimida MHXSni joriy etish bo‘yicha
me’yoriy hujjatlar. Toshkent, 2022.
4. O‘zbekiston Respublikasi Moliya vazirligi. Moliyaviy hisobotlarning xalqaro standartlari
bo‘yicha qo‘llanmalar. Toshkent, 2021.
5. World Bank. Financial Reporting and Transparency in Banking Sector. Washington,
2020.
6. International Monetary Fund. Banking Sector Stability and IFRS Implementation. 2019.
7. Asian Development Bank. Uzbekistan: Financial Sector реформs and IFRS adoption.
Manila, 2021.
8. PwC. IFRS in Banking Industry: Practical Guide. 2022.
9. Deloitte. IFRS 9 and Financial Instruments. 2021.
10. KPMG. Insights into IFRS Implementation in Banks. 2020.
