KORXONALARDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA (IFRS) O‘TISH JARAYONI: MUAMMO VA YECHIMLAR

Authors

  • Azizova Habiba Arslonovna Buxoro innovatsiyalar universiteti “Molyaviy texnologiyalar, iqtisodiyot va logistika” kafedrasi o‘qituvchisi

Keywords:

IFRS, moliyaviy hisobot, xalqaro standartlar, buxgalteriya hisobi, korporativ moliya, hisobot shaffofligi.

Abstract

Maqolada korxonalarda moliyaviy hisobotning xalqaro standartlariga (IFRS) o‘tish jarayonining nazariy va amaliy jihatlari yoritilgan. IFRS standartlarini joriy etish jarayonidagi muammolar, jumladan axborot tizimlarining moslashmaganligi, kadrlar salohiyatining yetarli emasligi va tashkiliy boshqaruvdagi kamchiliklar tahlil qilingan. Shu bilan birga, muvaffaqiyatli amalga oshirish uchun kompleks chora-tadbirlar, bosqichma-bosqich strategiya va samaradorlik ko‘rsatkichlari asoslangan. Tadqiqot natijalari IFRS ga o‘tish korxonalarning raqobatbardoshligi va investitsion jozibadorligini oshirishini ko‘rsatadi.

References

1. Deloitte (2023). Global IFRS Adoption Survey: Challenges and Opportunities.

2. IFRS Foundation (2024). Who uses IFRS Standards? London: IFRS Foundation.

3. O‘zbekiston Respublikasi Prezidentining Farmoni (2020). PF–5953-son.

4. O‘zbekiston Respublikasi Moliya vazirligi (2023). IFRS ga o‘tish bo‘yicha uslubiy qo‘llanma.

5. Ernst & Young (2022). IFRS Implementation Roadmap.

6. KPMG (2023). The Impact of IFRS Adoption on Financial Reporting Quality.

7. World Bank (2023). ROSC – Accounting and Auditing. Washington, DC.

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Published

2025-10-30

Issue

Vol. 2 No. 9 (2025): CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD

Section

Articles

How to Cite

KORXONALARDA MOLIYAVIY HISOBOTNING XALQARO STANDARTLARIGA (IFRS) O‘TISH JARAYONI: MUAMMO VA YECHIMLAR. (2025). CONFERENCE ON THE ROLE AND IMPORTANCE OF SCIENCE IN THE MODERN WORLD, 2(9), 174-178. https://universalconference.us/universalconference/index.php/crismw/article/view/5617