MOLIYAVIY HISOBOTLARNI MHXSGA MOSLASHTIRISH: NAZARIY VA HUQUQIY YONDASHUVLARDAGI TAFOVUTLAR

Sharapova Shoxsanam Raxmat qizi

Authors

Sharapova Shoxsanam Raxmat qizi Author

Abstract

Ushbu maqolada moliyaviy hisobotlarni Xalqaro moliyaviy hisobot standartlari (MHXS/IFRS)ga moslashtirishning nazariy va huquqiy asoslari o‘rganilgan. Tadqiqotda milliy buxgalteriya hisobi standartlari (BHMS) va MHXS o‘rtasidagi konseptual farqlar, shuningdek, ularni uyg‘unlashtirish zaruriyatini keltirib chiqaruvchi asosiy iqtisodiy omillar tahlil qilingan.

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