BUXGALTERIYA HISOBI XALQARO STANDARTLARI
Keywords:
buxgalteriya hisobi, Xalqaro moliyaviy hisobot standartlari (IFRS), Xalqaro buxgalteriya hisobining standartlari (IAS), moliyaviy hisobot, hisoblash tizimlari, O'zbekistonda buxgalteriya hisobi.Abstract
Mazkur maqolada buxgalteriya hisobi xalqaro standartlarining ahamiyati, ularning iqtisodiy tizimdagi roli, va jahon amaliyotidagi o'rni ko'rib chiqiladi. Xalqaro moliyaviy hisobot standartlari (IFRS) va Buxgalteriya hisobining xalqaro standartlari (IAS) buxgalteriya hisobini yagona bir tizimga keltirishni maqsad qilgan. Ushbu maqola bu standartlarning jahon iqtisodiyotiga qanday ta’sir ko‘rsatishi, ularning mamlakatlar o‘rtasidagi iqtisodiy aloqalar va moliyaviy hisobotlarning xalqaro tushunilishi uchun qanday muhim ekanligi haqida batafsil ma'lumot beradi. Maqolada shuningdek, buxgalteriya hisobi va moliyaviy hisobotlarga doir xalqaro standartlarning O'zbekistondagi o'rganilishi va joriy qilinishi masalalari ham yoritilgan.
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