XALQARO MOLIYA HISOBOTI STANDARTLARI (IFRS)NING MAHALLIY QONUNCHILIKKA TATBIQI VA UNING AMALIY MUAMMOLARI
Keywords:
Xalqaro Moliya Hisoboti Standartlari, mahalliy qonunchilik, hisobot standartlari, moliyaviy hisobot, amaliy muammolar, huquqiy regulyatsiyaAbstract
Ushbu maqola xalqaro moliya hisoboti standartlari (IFRS)ning
mahalliy qonunchilikka tatbiq etilishi va buning amaliy muammolarini tahlil qiladi.
IFRS butun dunyo boʻylab moliyaviy hisobotlarni standartlashtirishga intilib,
korxonalarning xalqaro maydondagi hisobotlarini taqqoslashni osonlashtirish
uchun qabul qilinayotganligi, biroq IFRSning mahalliy qonunchilikka tatbiqi turli
mamlakatlarda turli darajadagi muammolarni keltirib chiqarishi haqidagi
maʼlumotlar tahlili amalga oshirilgan
References
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Brown, A. (2020). Challenges of Implementing IFRS in Developing
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(3), 112-128.
Garcia, M. (2019). Legal and Regulatory Challenges of IFRS Adoption in
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https://ncsi.ega.ee/country/uz/ ˗ National Cyber Security Index
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