TIJORAT BANKLARIDA MOLIYAVIY AKTIVLARNI MHXS 9 ASOSIDA TASNIFLASH VA HISOBGA OLISHNI TAKOMILLASHTIRISH

Authors

  • Zokirova Adiba Abdurauf qizi "Aloqabank" ATB Buxgalteriya hisobi va hisoboti departamenti menejeri Author

Abstract

Tezisda O'zbekiston tijorat banklarida moliyaviy aktivlarni MHXS 9 "Moliyaviy instrumentlar" standarti asosida tasniflash va baholash amaliyoti tahlil qilingan. Milliy hisob tizimi va xalqaro standart talablari o'rtasidagi farqlar aniqlanib, bank hisobini takomillashtirish bo'yicha takliflar ishlab chiqilgan.

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References

1. O'zbekiston Respublikasi Prezidentining 2020-yil 24-fevraldagi "Moliyaviy hisobotning xalqaro standartlariga o'tish bo'yicha qo'shimcha chora-tadbirlar to'g'risida"gi PQ-4611-son qarori.

1. O'zbekiston Respublikasining "Buxgalteriya hisobi to'g'risida"gi Qonuni (2016-yil 13-aprel, O'RQ-404).

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Published

2026-10-12